M/S. Bangalore Matics Private Limited vs. Union Of INDIA
Held
The High Court set aside the impugned order and remitted the matter back to the respondent for fresh adjudication. The court directed that the fresh order be passed after the disposal of a pending Special Leave Petition before the Apex Court.
Facts
The petitioner received a show cause notice alleging excess ITC claim and an ex-parte adjudication order was passed without a personal hearing. The petitioner argued the proceedings were barred by limitation and the validity of extension notifications was pending before the Supreme Court.
Key Issues
Whether the proceedings were barred by limitation and if the petitioner was denied an opportunity of personal hearing. The impact of a pending Supreme Court case on the validity of limitation extension notifications was also a key issue.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54644 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38494 OF 2025 (T-RES) BETWEEN:
M/S. BANGALORE MATICS PRIVATE LIMITED REPRESENTED BY SHRI RAVI NARAYAN, AGED ABOUT 54 YEARS, PAN: AAJPN2439H GSTIN 29AAACB7959A2ZM AT NO 20, JIGANI INDUSTRIAL AREA, PHASE II, BANGALORE – 562 106. …PETITIONER (BY SRI. HARISH VASHISTH, ADVOCATE)
AND:
UNION OF INDIA REPRESENTED THROUGH UNION SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI – 110 001
STATE OF KARNATAKA, REPRESENTED THROUGH THE CHIEF SECRETARY, VIDHANA SOUDHA BENGALURU, KARNATAKA – 560 001
JOINT COMMISSIONER OF COMMERCIAL TAX, VTK-2, KORAMANGALA, BENGALURU – 560 034
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-027, DGSTO-04, KORAMANGALA, BENGALURU – 560 027 B M Location: High Court of Karnataka HC-KAR NC: 2025:KHC:54644
THE GOODS AND SERVICE
The judgment continues below.
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