M/S. Vijaya Stone Crusher v. Union of India
Constitution of India, Articles 226 & 227 – Writ of certiorari against GST adjudication
Case brief
What is this about?
Karnataka High Court (Bengaluru), single-judge writ order under Articles 226 & 227 by S Sunil Dutt Yadav J (WP No. 7636 of 2026 (T-RES), 10-03-2026): ex-parte GST adjudication/demand order dated 24.12.2025 (Annexure-K) by DCCT(A)-6.8 set aside for want of reply to show-cause notice and non-participation in personal hearing; matter remitted to SCN-reply stage with all contentions open, conditional on 10% tax-demand deposit within two weeks and appearance before respondent no.3 on 15.04.2026; natural justice / opportunity to be heard; discrepancy between GSTR3B outward supplies and audited balance sheet.
What did the court decide?
Writ petition allowed: the impugned ex-parte Adjudication Order dated 24.12.2025 (Annexure-K) is set aside and the matter remitted to the stage of reply to the show-cause notice with all contentions kept open, subject to the petitioner paying 10% of the tax demand within two weeks and appearing before respondent no.3 on 15.04.2026 without further notice.