Ex-Parte Assessment Remanded for Fresh Hearing Citing Unnoticed GST Emails

SDB Infrastructures Vs State of Karnataka (Karnataka High Court) The petitioner challenged an adjudication order dated 29.01.2025 and a corresponding summary order and recovery notice issued under the CGST/KGST Act, 2017. The respondent had issued a show-cause notice on 23.11.2024 following a final audit report dated 14.11.2024, alleging various discrepancies. As the petitioner failed to reply, the authority passed an ex-parte order under Section 73(9), confirming a total demand of Rs. 28,05,004/-. The petitioner argued that its business had shut down, causing the respondent’s emails and no...