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.
The petitioner contended that the relevant documents were available and sought an opportunity to file a reply to the show cause notice. The Court noted the petitioner’s explanation regarding non-communication of proceedings and also observed that the quantified demand involved a small amount. Taking into account the petitioner’s assertion that reconciliation materials were available, the Court held that the matter required fresh consideration.
Accordingly, the Court set aside the impugned order and remitted the matter to the stage of reply to the show cause notice. The petitioner was directed to appear before the respondent on 25.05.2026 without further notice. The Court also ordered restoration of the petitioner’s GST registration consequent to setting aside of the impugned order.
