Karnataka HC Set Aside Ex Parte GST Adjudication for Fresh Decision After SLP Outcome

D.V Constructions Vs Union of India (Karnataka High Court)

The writ petition challenged multiple GST proceedings initiated against the petitioner, including a show cause notice dated 30.12.2023 under Section 73(1), an adjudication order dated 26.03.2024 passed under Section 73(9) confirming a demand of ₹68,56,241 with interest and penalty, summaries issued in Forms GST DRC-01 and DRC-07, an intimation under Section 73(5), and an earlier order cancelling GST registration dated 08.08.2022. The petitioner also questioned the validity of extension notifications issued under Section 1

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