Multiple GST ex Parte orders set aside by Kar HC

The Karnataka High Court set aside multiple ex parte adjudication orders passed under Section 73 of the CGST/KGST Acts against Tech Desire Infra Private Limited after observing that two separate adjudication orders appeared to have been passed for the same tax period on identical Input Tax Credit mismatch grounds. 

The Court held that the matter warranted reconsideration in light of the petitioner’s contention regarding duplication of demands and granted the assessee an opportunity to file replies and contest the proceedings on merits. 

However, the Court imposed a condition requiring payment of 10% of the disputed tax demand before fresh adjudication.