Micro Tech Cnc vs. The Assistant Commissioner Of Commercial Taxes (Audit) - 6.7
Original PDF →No AI summary yet for this judgment.
Before: SHRI YOGESHWARA
BEARING NO.ACCT (AUDIT)- VIJAYA P Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2026:KHC:17445
7/S74/AO-04/2024-25 DATED 31.12.2024 PASSED BY THE RESPONDENT ANNEXURE-A AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has sought for setting aside of the order of adjudication at Annexure-A as well as the recovery proceedings instituted pursuant to such order.
It is the case of the petitioner that the order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (for short 'the Act') is without affording full opportunity to the petitioner as the petitioner was given only one opportunity during personal hearing. It is further submitted that if the petitioner is given sufficient opportunity, he would make out his stand insofar as the show-cause notice on merits. HC-KAR NC: 2026:KHC:17445
Learned counsel for the petitioner submits that Section 74 of the Act could not have been invoked and the petitioner would demonstrate the same.
Perused the order at Annexure-A which is the order of adjudication. As pointed out by the learned Additional Government Advocate, in-fact the petitioner was granted one opportunity of personal hearing. However, it is noticed that there has been no reply of the petitioner to the show-cause notice.
In light of the contention raised including regarding applicability of Section 74 to the present case, it would be appropriate to set aside the order at Annexure-A and remit the matter to the stage of reply to show-cause notice. Consequent to setting aside of the order at Annexure-A, recovery proceedings at Annexure-B is also set aside.
In light of the contention advanced, the respondent authorities are at liberty, if circumstances are HC-KAR NC: 2026:KHC:17445 so made out, upon hearing and perusing the reply to convert the proceedings to one under Section 73 as well. All contentions on merits are kept open.
Petitioner to appear before the respondent without further notice on 27.04.2026. (S SUNIL DUTT YADAV) JUDGE MCR
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.