Breakbounce India Pvt. Ltd. Vs Commissioner of Commercial Taxes (Karnataka High Court)
In Breakbounce India Pvt. Ltd. Vs Commissioner of Commercial Taxes, the Karnataka High Court set aside an ex-parte GST adjudication order dated 21.11.2023 and the subsequent recovery proceedings due to the lack of a proper hearing opportunity as mandated by Section 75(4) of the CGST Act. The petitioner argued that the adjudication was completed without considering the documents they had submitted and without proper notice, which was claimed to have been sent via email but not adequately received. The court noted that despite the sufficiency of electronic notice, the substantial rights involved necessitated a hearing opportunity. Emphasizing the objective of Section 75(4), the court remanded the matter, allowing the petitioner to respond to the show cause notice dated 27.09.2023 within four weeks from the receipt of the court order. The court set aside the initial order and the recovery proceedings, ensuring the petitioner could participate in the adjudication process and make their case without raising limitations issues. All contentions were kept open for further consideration.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
Petitioner has challenged the adjudication order dated 21.11.2023 and Summary of the order dated 21.11.2023 issued by the 2nd respondent at Annexure-A, as well as the consequential recovery proceedings initiated by the 2nd respondent.
