M/S. Audio Zone v. the Commercial Tax Officer
Case brief
What is this about?
GST Section 73(9) adjudication order set aside as ex parte; show-cause notice allegedly missed — notices uploaded on portal 'additional tab' not regular tab; GSTR-3B vs GSTR-2A reconciliation material asserted; remand to reply-to-show-cause-notice stage; appearance before CTO LGSTO-81 on 16.04.2026 without further notice; rescission of bank attachment directed; 10% of tax demand payable on terms, subject to adjudication outcome; notification challenge (prayer iv) not examined; certified-copy dispensation (portal printouts); writ petition (T-RES) disposed; Karnataka High Court, Bengaluru; respondents include CBIC, GST Council, Union of India, State of Karnataka.
What did the court decide?
Adjudication order dated 23.08.2024 (Annexures-A and A1) set aside; matter remitted to the stage of reply to show-cause notice; petitioner to appear before Respondent No.1 without further notice on 16.04.2026; Respondent No.1 directed to rescind the bank attachment forthwith; petitioner put on terms to pay 10% of the tax demand (subject to outcome of adjudication); notification challenge in prayer (iv) not examined; I.A.No.1/2026 allowed dispensing with certified copies of Annexures-A, A1, B, B1 and G; petition disposed of.