M/S Droplet Offshore Services Private Limited vs. Assistant Commissioner Of Central Tax
Held
The Court held that the recovery notice issued without providing a copy of the adjudication order is unsustainable. The period of limitation for appeal must be reckoned from the date of receipt of the adjudication order.
Facts
The petitioner received a recovery notice without a copy of the adjudication order. The adjudication order was sent to the petitioner's old address, preventing them from availing their appellate remedy.
Key Issues
Whether a recovery notice can be sustained without providing a copy of the adjudication order? Whether the limitation period for appeal should commence from the date of receipt of the adjudication order?
Sections Cited
Section 85
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010527872026 NC: 2026:KHC:46810 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 23840 OF 2026 (T-RES)
BETWEEN:
M/S DROPLET OFFSHORE SERVICES PRIVATE LIMITED (REPRESENTED BY KESAVA SAI RAJENDRA KOTA, SENIOR ACCOUNTING MANAGER) NO.55, C-1, BASEMENT FLOOR S.V. COMPLEX, KR ROAD BASAVANGUDI, BENGALURU - 560 004 UNDER REGISTRED COMPANIES ACT 2013. …PETITIONER (BY SRI. L S KARTHIKEYAN., ADVOCATE) AND:
ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION -4, BANGALORE SOUTH COMMISSIONERATE C WING, 7TH FLOOR, KENDRIYA SADAN KORAMANGALA, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010527872026 NC: 2026:KHC:46810 BENGALURU - 560 034
…RESPONDENT (BY SRI.ARAVIND V CHAVAN., ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PR
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