2026 (5) TMI 709

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.... For the Petitioner: (By Sri. E.I. Sanmathi., Advocate). For the Respondents: (By Sri Mahantesh Shettar, AGA). ORAL ORDER 1. This writ petition under Articles 226 & 227 of the Constitution of India, is filed seeking for the following relief: "The petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a writ of certiorari or a direction in the....

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....ssment year 2021-22. 4. According to the petitioner, though the competent authority has issued a show cause notice as provided under the provisions of sub-section (5) of Section 73 of the Karnataka Goods & Services Tax Act, 2017 immediately after initiating the adjudication proceedings, due to reasons which were beyond his control, petitioner could not appear before the Competent Authority and ....

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.... 7. It is not in dispute that the impugned assessment order is an ex-parte order passed as against the petitioner. Perusal of the material on record would go to show that sufficient time was not granted to the petitioner to submit his reply to the show cause notice, and according to the petitioner, out of three notices said to have been issued, he has received only one notice wherein only a day&....