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The HC quashed an ex-parte adjudication order requiring the ...


Tax Adjudication Order Quashed: Company Gets Fresh Chance to Respond to Show Cause Notice Under Section 73 of KGST Act

March 25, 2025

Case Laws     GST     HC

The HC quashed an ex-parte adjudication order requiring the petitioner-company to pay Rs. 2,20,75,208/- in tax, interest, and penalty under Section 73 of the KGST Act. Despite the petitioner's failure to respond to both the intimation dated 28.11.2023 and the show cause notice dated 08.12.2023, or to participate in the proceedings, the Court adopted a justice-oriented approach. The matter was remanded to respondent No. 3, providing the petitioner one more opportunity to submit a reply to the show cause notice and contest the proceedings. The Court made no determination on the merits of the case, directing further proceedings in accordance with law.

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