Ebony Automobiles Pvt Ltd. Vs Joint Commissioner of Commercial Tax (Appeals)-5 (Karnataka High Court)
In the case of Ebony Automobiles Pvt Ltd. vs Joint Commissioner of Commercial Tax (Appeals)-5, the Karnataka High Court set aside an ex-parte order passed by the appellate authority. The petitioner, Ebony Automobiles, challenged the impugned order dated March 28, 2024, claiming that the appellate authority dismissed their appeal without providing a sufficient opportunity for a personal hearing. Although notices for hearings were uploaded on the GST portal, the petitioner had requested these notifications to be sent to their email address. Despite this request, the petitioner was not informed, leading to the dismissal of the appeal due to non-appearance.
The High Court, noting the violation of principles of natural justice, ruled in favor of the petitioner. The court found that the respondent failed to notify the petitioner as requested, despite the petitioner’s timely representation. Consequently, the impugned ex-parte order was set aside, and the case was remanded to the appellate authority for reconsideration. The petitioner was directed to appear for the hearing on September 9, 2024, without awaiting further notice. The court did not express any opinion on the merits of the case, leaving all contentions open for future deliberation.
