Transworld International Records and Data Management Services Private Limited v. the Superintendent of Central Tax
Case brief
What is this about?
Karnataka High Court, Bengaluru; WP No. 35447 of 2025 (T-RES); decided 27.01.2026 by Justice S Sunil Dutt Yadav. Keywords: Section 73(9) CGST/KGST Act 2017 adjudication order quashed/set aside; ex-parte order without reply to show-cause notice; auditor lapse; show-cause notice posted in portal; personal hearing notices not uploaded in portal; dates fixed 02.01.2025, 27.01.2025, 06.02.2025; respondent's counsel unable to controvert; natural justice / one more opportunity; remitted to stage of reply to SCN; fresh date 09.02.2026; DIN 20250257000000213396; Annexure-A; Superintendent of Central Tax Range-D East Division-6; Articles 226 and 227 Constitution of India; petition disposed of; contentions kept open.
What did the court decide?
Order at Annexure-A set aside; matter remitted back to the stage of reply to the show-cause notice; petitioner to appear before the respondent on 09.02.2026 and file reply, failing which the benefit lapses; all contentions kept open.