M/S Midaz Technocraft v. Joint Commissioner
Case brief
What is this about?
Karnataka GST writ petition (certiorari) quashing a Section 74 KGST Act demand order-in-original dated 31.12.2024 and the Section 107(11) KGST/CGST/IGST Act, 2017 appellate dismissal dated 30.06.2025, for want of the assessee's reply/hearing; remand to the Assistant Commissioner (LGST-075) for fresh adjudication from the stage of reply to the show-cause notice dated 11.06.2024; 10% pre-deposit kept subject to final outcome; conditional automatic-recall clause tied to appearance on 03.12.2025; natural justice/fair opportunity; parties: M/s Midaz Technocraft v. Joint Commissioner (Appeals)-06 and Assistant Commissioner LGST-075; WP No. 26556 of 2025 (T-RES), decided 05-11-2025.
What did the court decide?
Petition allowed: the appellate order dated 30.06.2025 (Annexure-A) and the order-in-original dated 31.12.2024 (Annexure-B) are quashed; the matter is remitted to respondent No.2 for fresh reconsideration from the stage of reply to the show-cause notice dated 11.06.2024; the 10% tax deposit before the Appellate Authority remains subject to the final outcome; the petitioner must appear before respondent No.2 on 03.12.2025 without further notice, failing which the order stands recalled automatically; liberty granted to submit pleadings and documents with sufficient opportunity.