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Ex-Parte Assessment Remanded for Fresh Hearing Citing Unnoticed GST Emails
Case Law Details
- Case Name
- SDB Infrastructures Vs State of Karnataka (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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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...
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