2026-VIL-1089-KAR
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SGST High Court Cases

GST - Validity of ex-parte adjudication order passed without effective opportunity of hearing - Show cause notice proposing reversal of Input Tax Credit and all subsequent communications, including reminders fixing personal hearing, were uploaded only on the common GST portal – Due to change of the Petitioner's GST consultant during the relevant period, such communications remained unnoticed, resulting in the Petitioner neither submitting a reply nor appearing during adjudication - Petitioner contended that the mismatch between the relevant GST returns could be explained with supporting documents and that the supplier had filed returns though its registration was later cancelled, a fact not brought to the adjudicating authority's notice - Whether the Petitioner is entitled to another opportunity of hearing and consequent restoration of proceedings - HELD - The Respondent's counsel was unable to point out any communication sent by e-mail or post apart from uploading the show cause notice and reminders on the common GST portal, and such communications remained unnoticed by the Petitioner - Though the Petitioner ought to have been more circumspect in monitoring communications with the Revenue authorities, the entire matter having proceeded ex-parte without affording an opportunity as contemplated under the GST Act, the peculiarities of the case warrant extension of another opportunity, following the view taken by a coordinate Bench in a case of similar circumstances - Adjudication order and summary order quashed and proceedings restored to the file of the Respondent for due consideration, subject to the Petitioner depositing a percentage of the tax in demand, with liberty to file a response along with documents to show the genuineness of transactions and reconciliation, and the Respondent directed to consider such documents and conclude the proceedings by a reasoned order – The petition is allowed
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