M/S Nexus It World v. the Assistant Commissioner of Commercial Taxes
Case brief
What is this about?
Karnataka High Court, Bengaluru (NC: 2026:KHC:25580); WP No. 13980 of 2026 (T-RES), decided 02.06.2026 by B M Shyam Prasad, J. M/s Nexus IT World v. Assistant Commissioner of Commercial Taxes (Audit)-3.11, DGSTO-03. Writ under Articles 226/227 against ex parte GST adjudication order dated 08.10.2025 for FY 2022-23; adjudicating authority must consider reply and documents filed to GST DRC-01 before fastening liability; order overlooking the response quashed in part and remanded for fresh consideration with another personal hearing on 29.06.2026. Keywords: GST, DRC-01, natural justice, personal hearing, adjudication quashed, remand.
What did the court decide?
Petition allowed-in-part: the impugned Order of Adjudication dated 08.10.2025 (Annexure-A) is quashed and the proceedings are restored to the respondent for reconsideration. The petitioner is directed to appear before the respondent on 29.06.2026 without further notice, and the respondent is to decide after extending another personal hearing to the petitioner.