Ex-Parte GST Order on Wrong ITC Availment Set Aside Due to Lack of Opportunity to Respond

B S Burraq Alumin Alloys Vs Commissioner Central Tax GST Commissionerate (Karnataka High Court) The petitioner challenged the order-in-original passed by the adjudicating authority, which held that the taxpayer had wrongly availed input tax credit. The authority noted that the petitioner failed to submit a reply to the show cause notice and proceeded to decide the matter based on available records, resulting in an ex-parte order. The petitioner subsequently filed an appeal. Although an opportunity for personal hearing was provided during appellate proceedings, the petitioner did not avail of i...