M/S Pragathi Associates vs. The Commissioner Of Commercial Taxes
Held
The Court set aside the adjudication orders and remitted the matter back to the respondent for reconsideration. The petitioner was granted one more opportunity to submit replies to the show-cause notices.
Facts
The petitioner failed to submit replies to show-cause notices issued under Section 73(1) of the CGST/KGST Act for FYs 2018-19 and 2019-20. Consequently, adjudication orders were passed confirming demands including tax, interest, and penalty.
Key Issues
Whether the petitioner's failure to respond to show-cause notices was due to bonafide reasons, and if a further opportunity should be granted.
Sections Cited
Section 73(1), Section 73(9)
AI-generated summary — verify with the full judgment below
Before: SMT. RENUKA K. SMT.BHARGAVI S V.,ADVOCATE)
DATED 21.03.2024 VIDE NO.ACCT/LGST- 180/ADJUDICATION/ORDER/2A VS 3B/2023-24, AND THE DRC- AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC:54112 WP No. 37413 of 2025 07 BEARING REF NO. ZD2903240
The judgment continues below.
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