Ex Parte Reset

In a pragmatic exercise of writ jurisdiction, the Karnataka High Court intervened in an ex-parte GST adjudication where the taxpayer had failed to respond to the show-cause notice. 

Recognising that the order was passed solely on available records and without taxpayer participation, the Court prioritized procedural fairness over technical default.

The Court quashed the adjudication order, permitted filing of a reply, and remitted the matter for reconsideration. 

Importantly, consequential recovery actions, including bank attachment, were also set aside. 

The ruling reinforces the judiciary’s consistent stance that tax adjudication must adhere to principles of natural justice, even where the taxpayer has been negligent.