GST Demand Over Export Invoice and BRC Reconciliation Dispute

The Karnataka High Court set aside an ex parte adjudication order passed under Section 73(9) of the KGST/CGST Acts against Anish J. Dass, proprietor of M/s Idea Traders, after accepting the petitioner’s explanation that GST proceedings were not effectively communicated due to inaccessibility of the registered paid email account. 

The Court held that the matter required reconsideration since the petitioner claimed to possess documentary evidence reconciling export invoices with corresponding Foreign Inward Remittance Certificates (FIRC) and Bank Realisation Certificates (BRC). 

The Court consequently remanded the matter to the stage of reply to the show cause notice and directed restoration of the petitioner’s cancelled GST registration.