M/S Tumkur Rural and Urban Taluku Mspc., v. the Assistant Commissioner of Central Tax.
Case brief
What is this about?
GST Section 74 adjudication order quashed; ex parte order set aside as response to Show Cause Notice was on record; personal hearing and fresh adjudication directed; Karnataka GST Act 2017; period July 2017-March 2019; Sl No. 12/2024-25 NWD-5 dated 23.01.2025; HSN 1901 vs HSN 1106; Pushti Products Advance Ruling; unbranded goods not attracting GST; demand at 18% with penalty and interest reopened; rectification application ARN. AD2904250075328 withdrawal permitted; Articles 226/227 certiorari and mandamus; Tumkur Rural and Urban Taluku MSPC society v Assistant Commissioner of Central Tax, Bangalore North-West Division - 5; Karnataka High Court, Bengaluru; 09.06.2026.
What did the court decide?
Quashing of the Adjudication Order dated 23.01.2025 (Annexure-F) and restoration of the proceedings for due consideration; respondent to extend an opportunity of hearing and complete adjudication; petitioner at liberty to withdraw the rectification application (Annexure G) and to file a certified copy of this order with the respondent for due compliance.