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Karnataka HC Set Aside Ex-Parte ITC Rejection Due to COVID-Related Non-Response
Case Law Details
- Case Name
- Reliflex Exim Services (OPC) Pvt. Ltd. Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Reliflex Exim Services (OPC) Pvt. Ltd. Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
The matter before the Karnataka High Court concerned a challenge to two adjudication orders passed under Section 73 of the CGST/KGST Acts for the financial year 2019–2020. The petitioner sought to set aside orders dated 21.04.2023 and 28.08.2024, which were passed ex-parte due to non-filing of a reply to the show-cause notice. The petitioner submitted that the failure to respond was due to circumstances beyond its control, including the COVID-19 pandemic, and requested an opportunity t...
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