Jothi Polymers Private Limited Vs Commissioner of Commercial Taxes (Karnataka High Court)
Summary: Jothi Polymers Private Limited filed a petition before the Karnataka High Court challenging the adjudication order No. ACCT.P/3Bvs2A/2019-20/188 dated 12.07.2024 and the consequential summary order in DRC-07 dated 12.07.2024, issued by the Assistant Commissioner of Commercial Taxes, LGSTO-026, Bengaluru. The petitioner sought to quash these orders and requested a direction for refund, re-credit, or adjustment of the Input Tax Credit (ITC) recovered by the respondents for the financial year 2019-2020, and any other relief deemed fit by the Court.
The petitioner explained that, pursuant to a pre-intimation in Form GST ASMT-10 dated 11.08.2023, it had filed replies on 16.08.2023 and 25.08.2023. Subsequently, the second respondent issued a show-cause notice dated 22.03.2024 under Section 73 of the CGST/KGST Act, alleging that the petitioner had wrongly or excessively availed ITC in contravention of the law. The petitioner contended that the notice had been uploaded under the section “View Additional Notices and Order” on the GST portal rather than the main “Notices/Orders” section, which led to the petitioner not noticing the show-cause notice. Consequently, no reply was submitted, culminating in the impugned ex-parte adjudication order demanding Rs. 33,47,194, including tax, interest, and penalty.
