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TMI Blog2025 (3) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 Act, due to ill-health suffered by him which is established by placing medical records on record. A co-ordinate Bench of this Court in M/S. CHAMARAJNAGAR TALUK MSPC [2024 (3) TMI 1266 - KARNATAKA HIGH COURT] has observed that merely because appeal preferred by the petitioner was dismissed by the Appellate Authority, it cannot be said that this Court is denuded of its power and jurisdiction to examine the claim of the petitioner under Article 226 of the Constitution of India or to examine the legality, validity and correctness of the order passed by the original authority. In the instant case also, though the appeal filed by the petitioner is rejected solely on the ground of delay, this Court is denuded of its power to examine the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal. 2. Heard learned counsel Ms. Prajwala Sathyaprakash, for petitioner and learned Additional Government Advocate Sri. K. Hemakumar for respondent Nos. 1 to 3. Perused the writ petition papers. 3. Learned counsel for the petitioner would submit that the petitioner, a proprietary concern registered under the Karnataka Goods and Services Tax Act, 2017 (for short, '2017 Act') is before this Court questioning the ex-parte order dated 30/31.03.2024 bearing No. ACCT(Audit)-4.8/DGSTO-4/73-24/23-24 (Annexure-F) passed under Section 73 of 2017 Act as well as appellate order bearing No. GST.AP.587/2024-25 dated 30.08.2024 under Section 107 (11) of 2017 Act, rejecting the petitioner's appeal only on the ground of delay. 4. It is submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the respondents would submit that it is not the case of the petitioner that show cause notice was not served on the petitioner, but it is failure on the part of the petitioner to participate in the proceedings for whatsoever reasons. However, he admits that impugned order is ex-parte order. 6. Having heard the learned counsel appearing for the parties and on perusal of the writ petition papers, I am of the view that petitioner ought to be given an opportunity to participate in the proceedings initiated under Section 73 of 2017 Act, as he could not participate in the proceedings pursuant to show cause notice dated 31.12.2023 issued under Section 73 (1) of 2017 Act, due to ill-health suffered by him which is established by plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Annexure-F order bearing No. ACCT(Audit)-4.8/DGSTO-4/73-24/23-24 dated 30/31.03.2024 passed under Section 73 of 2017 is quashed. b) The matter is remitted back to the stage of filing objections to show cause notice dated 30.12.2023 issued under Section 73 of 2017 Act. c) The petitioner is granted four weeks time to file objections and the petitioner shall appear before the second respondent on 26.03.2025. d) The remand cannot be without any condition since the tax liability amount determined under impugned order at Annexure-F is Rs. 2,09,32,473/-, the petitioner shall deposit 20% of the above stated amount within four weeks from today before participating in the proceedings. e) If the petitioner fails to deposit the above stated amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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