M/S. Easyship Technologies Pvt. Ltd. v. the Assistant Commissioner of Commercial Taxes
Case brief
What is this about?
Search terms: Karnataka GST; Section 73 KGST Act 2017 demand order; Form GST DRC-07; ACCT/LGSTO-27/2AVS3B/2024-25; excess ITC claim; ITC discrepancy GSTR-3B versus GSTR-2A; show-cause notice to erstwhile Director's email; notice on GST portal unnoticed; order passed without reply on merits; remand to stage of reply to SCN; 10% tax pre-deposit subject to final adjudication; personal appearance 15.04.2026 without further notice; all contentions kept open; certiorari under Articles 226/227; Easyship Technologies v. Assistant Commissioner of Commercial Taxes LGSTO-027; coram S Sunil Dutt Yadav J.; petition disposed of.
What did the court decide?
Order at Annexure-A1 (Form GST DRC-07 u/s.73 KGST Act 2017) set aside; matter remitted to the stage of reply to show-cause notice subject to petitioner paying 10% of the tax amount and presenting himself before the respondent on 15.04.2026 without further notice; all contentions kept open.