Karnataka HC Restores GST Registration as Notices Were Sent to Inaccessible Email Account

Anish J. Dass Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court examined a challenge to an order passed under Section 73(9) of the KGST/CGST Act. The petitioner submitted that an ex-parte order had been passed because communications were sent to an email ID that could not be accessed after default in payment for the email subscription. The dispute related to discrepancies in Form ASMT-10, where the petitioner had allegedly failed to furnish export invoices and reconciliation statements correlating export invoices with corresponding FIRC/BRC documents...