Ex Parte GST Assessment Order

The High Court of Karnataka set aside an ex parte GST assessment order passed under Section 73 of the Karnataka Goods and Services Tax Act, 2017 on the ground that the assessee had not been afforded sufficient and effective opportunity to respond to the show cause notice. 

The Court held that where reasonable opportunity is not granted before passing an adverse adjudication order, the assessment becomes vulnerable to judicial interference under Articles 226 and 227 of the Constitution. 

The Court consequently remanded the matter back to the adjudicating authority to recommence proceedings from the stage of issuance of show cause notice and directed the assessee to participate in the adjudication process.