M/S Gs E-Commerce Private Limited v. Superintendent of Central Tax.
Case brief
What is this about?
Karnataka High Court writ (Articles 226/227) disposing of challenge relating to GST appellate proceedings: appellate authority's Form GST APL-02 order rejecting appeal as belated (Annexure-A4, passed 31.10.2025) set aside and remanded to Joint/Additional Commissioner of Central Tax (Appeals-1) for fresh consideration; personal hearing fixed 31.10.2025 12:05 p.m. by notice issued 30.10.2025 while adjournment e-mail (Annexure-E5) sent 11:53 a.m. same day; petitioner directed to appear before respondent no. 2 on 23.02.2026 without further notice; all contentions kept open; background SCN under Section 73(1) of the Act dt 10.02.2023 (SCN No. 16/GST/2022-23/SD3/Superintendent) and order-in-original Annexure-A2 noted but not adjudicated; petitioner M/s GS E-Commerce Private Limited; bench: Justice S Sunil Dutt Yadav.
What did the court decide?
Order at Annexure-A4 (Form GST APL-02) set aside; matter remitted to the appellate authority for fresh consideration with a re-fixed personal hearing; petitioner to appear before respondent no. 2 on 23.02.2026 without further notice; all contentions kept open.