M/S S and J Associates v. the Assistant Commissioner of Commercial Taxes
GST – Adjudication under Section 73(9) of CGST/SGST Act, 2017
Case brief
What is this about?
S And J Associates v. Assistant Commissioner of Commercial Taxes, LGSTO-57 and Joint Commissioner of Commercial Taxes (Appeals-9), WP No. 36054 of 2025 (T-RES), High Court of Karnataka (S Sunil Dutt Yadav, J., 20.01.2026): ex parte GST adjudication order under Section 73(9) of CGST/SGST Act, 2017 set aside and matter remitted to the adjudicating authority to the stage of post show-cause notice, because the assessee was unaware of portal notices and the belated appeal had been rejected, the Appellate Authority having no power to condone delay; remand made conditional on appearance on 02.02.2026 and demonstration of bonafide reasons; contentions on merits kept open.
What did the court decide?
Order at Annexure-A set aside; matter remitted to respondent No.1 to the stage of post show-cause notice with liberty to the petitioner to make out a reply to the show-cause notice and mark appearance on 02.02.2026 at 11.30 a.m. (failing which the indulgence stands revoked); all contentions on merits kept open.