BharatTaxGST

Transworld International Records And Data Management Services Private Limited vs. The Superintendent Of Central Tax

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WP/35447/2025HC KarnatakaGSTCNR KAHC01076482202527 January 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. PRADYUMNA HEJIB, ADVOCATEFor Respondent: SRI. AKASH B. SHETTY, ADVOCATE

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Before: SHRI KAROTOHODY PRAKASH

The petitioner has called in question the validity of the order of adjudication passed under Section 73(9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017. It is the case of the petitioner that proceedings have culminated without any reply to the show-cause notice and in-effect the order passed is an ex-parte order.

2.

It is submitted that the show-cause notice is stated to have been posted in the portal, but there appears to have been some lapse on the part of the auditor. It is further submitted that insofar as notices of personal hearing, though it is observed in the order that dates for personal hearing was fixed on 02.01.2025, HC-KAR NC: 2026:KHC:4212

27.01.

2025 and 06.02.2025, a verification of the portal would indicate that notices for personal hearing were not uploaded in the portal.

3.

Learned counsel appearing for the respondent is unable to controvert the assertion that notices of personal hearing were not communicated.

4.

Noticing that the order has proceeded and culminated without any reply on merits to the show-cause notice, it would be appropriate to afford one more opportunity to the petitioner to participate in the proceedings. Accepting the explanation of the petitioner, it would be appropriate to set aside the order at Annexure-A and remit the matter back to the stage of reply to the show-cause notice.

5.

Petitioner to mark his presence before the sole respondent without further notice on 09.02.2026 and make out his reply. Needless to state, if opportunity granted is not made use of by appearing on the date fixed, HC-KAR NC: 2026:KHC:4212 petitioner would lose the benefit of indulgence granted by this Court.

6.

Accordingly, petition is disposed of. All contentions are kept open. (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.