Leadingly Trading LLP Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)
Ex-Parte GST Assessment Set Aside After Taxpayer Received Only One Notice; Karnataka HC Orders Fresh GST Hearing Due to Inadequate Time to Respond to Notice; One-Day Response Period Violated Fair Opportunity in GST Proceedings; Karnataka HC Remits GST Matter After Finding Insufficient Opportunity Before Ex-Parte Order
The Karnataka High Court considered a writ petition challenging an ex-parte assessment order dated 02.12.2025 passed under the Karnataka Goods and Services Tax Act, 2017 for the assessment year 2021-22.
The petitioner contended that although a show cause notice had been issued under Section 73(5) of the KGST Act after initiation of adjudication proceedings, the petitioner could not appear before the authority and submit a reply due to circumstances beyond control. The petitioner further submitted that out of three notices allegedly issued by the department, only one notice had been received, and that notice granted only one day’s time to submit a reply.
The petitioner argued that although an appellate remedy was available, pursuing the appeal would be futile because the petitioner had not participated in the original proceedings. It was therefore requested that an opportunity be granted to participate in the adjudication by filing a reply to the show cause notice.
