Omegacube Techsystems Private Limited vs. The Joint Commissioner
Held
The Court allowed the petition, setting aside the ex-parte orders and the appellate orders. The matter was remitted back to the original authority for reconsideration after the petitioner submits their reply to the show-cause notices.
Facts
The petitioner failed to submit replies to show-cause notices due to them being uploaded under an 'Additional Notices and Orders' tab, which went unnoticed. Consequently, ex-parte orders were passed, and subsequent appeals were dismissed as time-barred. The GST Appellate Tribunal had not been constituted.
Key Issues
Whether the petitioner should be granted an opportunity to submit a reply to the show-cause notices despite the delay, given the bonafide reasons and lack of constitution of the GST Appellate Tribunal.
Sections Cited
Section 73(5), Section 73(9)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54687 WP No. 38153 of 2025
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. 38153 OF 2025 (T-RES) BETWEEN:
OMEGACUBE TECHSYSTEMS PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT, 2013 NO. 30, 2ND FLOOR, 4TH CROSS, SHANTIVANA, BENGALURU-560 092. REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. SANJEEV B GUPTA, S/O BRAJ BHUSHAN GUPTA, AGED ABOUT 54 YEARS, HAVING OFFICE AT: 4TH CROSS, SHANTIVANA, BENGALURU-560 092. …PETITIONER (BY SRI. P.B. HARISH, ADVOCATE)
AND:
THE JOINT COMMISSIONER
OF COMMERCIAL TAXES (APPELAS) THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-9 6TH FLOOR, KORAMANGALA TTMC,
ABOVE BMTC BUS STAND,
KORAMANGALA, BANGALORE – 560 095. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-152, DGSTO-5 NO. 80/8, SAMAYA TOWERS,
2ND FLOOR, TATA NAGAR MAIN ROAD,
KODIGEHALLI, BANGALORE – 560 092. 3. THE MANAGER ICICI BANK LIMITED 132, BULL TEMPLE ROAD, CHANDANA B M Location: Hig
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