M/S the Pavilion Owners Association v. the Commissioner of Commercial Taxes
Case brief
What is this about?
Writ Petition (T-RES) No. 15856 of 2025, High Court of Karnataka, decided 02-07-2025 by Suraj Govindaraj J. Keywords: Articles 226 and 227 Constitution of India; Sec. 73 GST Act; Sec. 107 GST Act; Form GST DRC-07; adjudication orders without notice; denial of opportunity of hearing; natural justice; quashing of audit orders for FY 2019-20 to FY 2023-24; restoration of GST registration; relegation to show cause notice; alternative prayer for entertainment of Sec. 107 appeals beyond timeline; reliance on M/s. Eternity Projects (WP No.30307/2024); cost of Rs.25,000 to Karnataka State Legal Services Authority; Deputy Commissioner of Commercial Taxes Audit-4.3 DGSTO-4 Bengaluru; Pavilion Owners Association Bannerghatta Road Bengaluru.
What did the court decide?
Impugned orders and consequential summary orders (Annexures F-1/F-2, G-1/G-2, H-1/H-2, J-1/J-2, K-1/K-2) set aside; GST registration of the petitioner restored; matter relegated to the status of the show cause notice with the petitioner to appear before respondent No.2 on 29.07.2025 at 2.30 p.m. without further notice; petitioner to pay Rs.25,000/- as cost to the Karnataka State Legal Services Authority within two weeks; petition disposed of.