Karnataka HC Grants Fresh Opportunity in GST Proceedings for Health Reasons

Sibu Prasad Praharaj Vs Commercial Tax Officer (Karnataka High Court) In the matter of Sibu Prasad Praharaj vs. Commercial Tax Officer, the petitioner challenged an ex-parte order issued by the respondent under Section 73 of the KGST Act, 2017, confirming a tax demand of Rs. 14,07,686, including tax, interest, and penalty. The petitioner had responded to a pre-intimation notice under Form GST DRC-01A dated 12.09.2023 but did not submit a reply to the subsequent show-cause notice dated 07.05.2024, resulting in the ex-parte confirmation of the demand on 28.05.2024. The petitioner contended that ...