M/S Informart (India) Private Limited v. the Asst Commissioner of Commercial Taxes
Case brief
What is this about?
Search terms: Karnataka High Court Bengaluru; WP No. 38828 of 2025 (T-RES); Informart (India) Private Limited; Asst. Commissioner of Commercial Taxes (Audit)-4.8 DGSTO-4; Joint Commissioner of Commercial Taxes (Appeals)-4; Section 73 CGST Act/KGST Act 2017; Section 20 IGST Act 2017; Articles 226 and 227 Constitution of India; ex parte adjudication/demand order 30-03-2024; Form GST APL-04 appeal rejection; limitation/delay condonation; relegation/remission to reply to show cause notice; natural justice opportunity on terms; cost Rs.10,000/- High Court Legal Services Committee; appearance condition 02.02.2026; NC: 2026:KHC:1952; HC-KAR.
What did the court decide?
Annexure-A (ex parte order under Section 73) set aside; matter remitted to the stage of reply to show cause notice; petitioner directed to appear before Respondent No.1 on 02.02.2026 (failing which participation rights are forfeited and the setting-aside order would be set aside); petitioner to pay Rs.10,000/- as cost to the High Court Legal Services Committee; correctness of the Appellate order not gone into; all contentions kept open; petition disposed of.