M/S Midaz Technocraft v. Joint Commissioner of Commercial Taxes
Case brief
What is this about?
Midaz Technocraft; WP No. 26631 of 2025 (T-RES); High Court of Karnataka; S.R. Krishna Kumar; GST/AP-951/2024-25; Order-in-Original No.25/2024-25 dated 31.12.2024; Section 74 KGST Act show-cause notice 11.06.2024; Section 107(11) KGST/CGST/IGST Act 2017 order 30.06.2025; writ of certiorari; Articles 226 and 227; non-submission of reply; bona fide reasons / sufficient cause; quashing of ex parte assessment and appellate dismissal; remand for fresh reconsideration; 10% tax pre-deposit subject to final outcome; appearance on 03.12.2025; automatic recall of order; decided 05-11-2025.
What did the court decide?
Petition allowed: Annexure-A (Section 107(11) appellate order dated 30.06.2025 of respondent No.1) and Annexure-B (order-in-original dated 31.12.2024 of respondent No.2) quashed; matter remitted to respondent No.2 for fresh reconsideration from the stage of reply to the show-cause notice dated 11.06.2024; petitioner to appear before respondent No.2 on 03.12.2025 without further notice, failing which the order stands recalled automatically; liberty to submit pleadings/documents with sufficient opportunity; 10% tax pre-deposit subject to final outcome.