Ecube Media Pvt. Ltd. Vs Principal Commissioner of Central GST And Central Excise (Karnataka High Court)
The petitioner challenged an Order-in-Original dated 14.10.2025 passed under the Finance Act, 1994. Although the petitioner acknowledged that the order was appealable under Section 107 of the Act, it invoked the writ jurisdiction of the Karnataka High Court by relying on an earlier decision of a Coordinate Bench in M/s. Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax and connected matters.
The petitioner contended that the impugned order had been passed on the basis of information furnished by the Income Tax Department under an arrangement between the Central Board for Direct Taxes and the Central Board for Indirect Taxes. It was argued that the authority failed to consider the documents submitted by the petitioner, stating that they had not been uploaded in the prescribed format. The petitioner further submitted that in similar cases, the High Court had restored proceedings for reconsideration after granting the affected parties an opportunity to present their case.
On behalf of the respondents, it was submitted that, with the passage of time, jurisdictional officers had been empowered to provide opportunities to taxpayers and decide matters on their merits.
