Karnataka HC Sets Aside ₹1.13 Crore GST Order as SCN Was Not Served/Emailed

Paxal Fuel Corporation Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court partly allowed a writ petition challenging an adjudication order dated 23.12.2025 passed under Section 73(9) of the Central Goods and Services Tax Act, 2017. The petitioner contended that although the order stated that the Show Cause Notice (SCN) had been sent to its registered email address, the notice was neither sent to that email address before the adjudication nor made available on the portal until after the order was passed. The State submitted that the Assessing Officer had ...