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Section 73 Ex Parte GST Order Quashed After Wife’s Death & Proprietor’s Illness: Karnataka HC
Case Law Details
- Case Name
- MD Engineers Vs Assistant Commissioner of Commercial Taxes (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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MD Engineers Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
The Karnataka High Court allowed the writ petition and quashed the ex parte adjudication order dated 20.06.2024 passed under Section 73 of the Karnataka Goods and Services Tax Act, 2017. The proceedings had commenced with Form GST DRC-01A dated 01.02.2024 and a Show Cause Notice dated 22.03.2024. The petitioner sought an additional opportunity, stating that the proprietor could not respond to the notices due to the death of his wife in 2022 and his own health conditions requiring constant medical...
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