Sri Akram Pasha @ Mohammed Akram Pasha vs. The State Of Karnataka
Held
The Court set aside the ex-parte adjudication order and remitted the matter back to the respondent. The petitioner was granted an opportunity to submit a reply and contest the proceedings, subject to payment of costs.
Facts
The petitioner did not submit a reply to a show cause notice issued under Section 73(1) of the CGST Act, leading to an ex-parte adjudication order. The petitioner claims non-receipt of notices due to bonafide reasons.
Key Issues
Whether the ex-parte adjudication order was sustainable when the petitioner claimed non-receipt of notices and sought an opportunity to be heard.
Sections Cited
Section 73(1), Section 73(9)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:53868 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.37830 OF 2025 (T-RES) BETWEEN: SRI AKRAM PASHA @ MOHAMMED AKRAM PASHA S/O. MOHAMMED BASHEER, AGED 47 YEARS, PROPRIETOR OF M/S. UNIQUE ENTERPRISES, PROPRIETORSHIP CONCERN, VENKATACHALAIAH LANE, NEAR CITY MARKET, NO.7, 7/1, PARVEEN LODGE BUILDING, BENGALURU-560 002 GSTIN:29AYNPP5790M1ZA R/O. 6/42, 11TH MAIN, 16TH CROSS, PADMANABHANAGAR, BENGALURU-560 070. …PETITIONER (BY SRI. SUBRAHMANYA DATTATRAY, ADVOCATE) AND:
THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, THE STATE OF KARNATAKA, VIDHAN SOUDHA, FINANCE DEPARTMENT, BENGALURU-560 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-3.11, 2ND FLOOR, BMTC BUS STAND, KH ROAD, SHANTHINAGAR, BANGALORE-560 027. …RESPONDENTS PARVEEN Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC:53868 (BY SMT. JYOTI M. MARADI, HCGP)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF IND
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