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GST Demand Set Aside for Ex Parte Adjudication Pending Limitation Challenge with SC
Case Law Details
- Case Name
- Bangalore Matics Private Limited Vs Union of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Bangalore Matics Private Limited Vs Union of India (Karnataka High Court)
The petitioner challenged an ex parte adjudication order dated 12.03.2024 and the preceding show cause notice dated 08.12.2023 issued under Section 73 of the CGST/KGST Act, 2017 for the tax period 2018–19. The proceedings were initiated on the ground that the petitioner had claimed excess input tax credit in GSTR-3B compared to GSTR-2A. Since no reply was submitted to the show cause notice, the tax authority passed an adjudication order confirming a demand of ₹1,62,13,140 along with interest and penalty, without gra...



