High Court of Karnataka
Aditya Security Force v. Assistant Commissioner of Commercial Taxes (AUDIT 2)
For assessee
WRIT PETITION NO. 105019 OF 2026 (T-RES)
The ruling in brief
Where ex parte GST orders were passed and assessee raised arguable issues on reverse charge liability and demand exceeding stated in show cause notice, in peculiar facts of case belated statutory appeals was to be allowed for adjudication on merits
Provisions considered
Section 107, read with section 73, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017
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