https://www.taxtmi.com/caselaws?id=769235 HC set aside ex parte adjudication orders under the KGST Act for AY 2018-19 arising from discrepancies between GSTR-7 and GSTR-3B. It noted the undisputed fact that the petitioner had not replied to the show cause notice or participated in the proceedings, but accepted the assertion of bona fide and unavoidable reasons for such omission. Adopting a justice-oriented approach, HC remanded the matter to the respondent for fresh consideration in accordance with law, directing adherence to Circular No. 183/15/2022-GST dated 27.12.2022. The petition was allowed by way of remand. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769235 HC set aside ex parte adjudication orders under the KGST Act for AY 2018-19 arising from discrepancies between GSTR-7 and GSTR-3B. It noted the undisputed fact that the petitioner had not replied to the show cause notice or participated in the proceedings, but accepted the assertion of bona fide and unavoidable reasons for such omission. Adopting a justice-oriented approach, HC remanded the matter to the respondent for fresh consideration in accordance with law, directing adherence to Circular No. 183/15/2022-GST dated 27.12.2022. The petition was allowed by way of remand. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769235