Karnataka HC says Ex Parte GST Orders Can Be Reopened Where Non-Appearance Is Explained

Ganga Medical Stores challenged an ex parte order under Section 73 for FY 2021–22, explaining that its proprietor could not participate in the proceedings because of pregnancy-related medical circumstances. Accepting the medical records and noting that the statutory appeal period had expired, the Karnataka High Court set aside the order conditionally and remanded the matter for fresh consideration. The decision balances procedural fairness with safeguards against non-compliance.