2025 (3) TMI 610

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....d counsel Ms. Prajwala Sathyaprakash, for petitioner and learned Additional Government Advocate Sri. K. Hemakumar for respondent Nos. 1 to 3. Perused the writ petition papers. 3. Learned counsel for the petitioner would submit that the petitioner, a proprietary concern registered under the Karnataka Goods and Services Tax Act, 2017 (for short, '2017 Act') is before this Court questioning the ex-parte order dated 30/31.03.2024 bearing No. ACCT(Audit)-4.8/DGSTO-4/73-24/23-24 (Annexure-F) passed under Section 73 of 2017 Act as well as appellate order bearing No. GST.AP.587/2024-25 dated 30.08.2024 under Section 107 (11) of 2017 Act, rejecting the petitioner's appeal only on the ground of delay. 4. It is submitted that the petitioner was ....

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....spondents would submit that it is not the case of the petitioner that show cause notice was not served on the petitioner, but it is failure on the part of the petitioner to participate in the proceedings for whatsoever reasons. However, he admits that impugned order is ex-parte order. 6. Having heard the learned counsel appearing for the parties and on perusal of the writ petition papers, I am of the view that petitioner ought to be given an opportunity to participate in the proceedings initiated under Section 73 of 2017 Act, as he could not participate in the proceedings pursuant to show cause notice dated 31.12.2023 issued under Section 73 (1) of 2017 Act, due to ill-health suffered by him which is established by placing medical record....