Ex-Parte GST Order Set Aside Due to No Opportunity to Reply to Show Cause Notice

Hotel Royal Suits Vs State of Karnataka (Karnataka High Court) In Hotel Royal Suits vs State of Karnataka, the Karnataka High Court examined the validity of an adjudication order passed under Section 73(9) of the Karnataka Goods and Services Act, 2017 on the ground of short declaration of tax liability. The authority had proceeded to decide the matter based on available material, noting that despite communication of notices, including recovery proceedings, the petitioner failed to submit a reply to the show-cause notice. The petitioner contended that the failure to respond was due to a bona fi...