Karnataka HC set aside GST order passed without personal hearing

Siri Kanakadurgha Agencies Vs State of Karnataka (Karnataka High Court) In this case concerning GST adjudication, the petitioner challenged an ex-parte order issued without granting a personal hearing, alleging violation of natural justice. The proceedings originated from an Intimation in Form DRC-01A dated 18.04.2023, followed by a Show Cause Notice (SCN) dated 05.06.2023 under Section 73(1) of the CGST/KGST Act, 2017, alleging short-declaration of output tax. The petitioner replied to the SCN on 05.09.2023 and requested a personal hearing. Despite this, the adjudication order dated 18.12.202...