2026 (7) TMI 63

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....M PRASAD For the Petitioner : Sri. Gowri Shanker M, Advocate For the Respondents : Sri. K Hema Kumar., Aga For R1 And R2 ORAL ORDER : The petitioner has suffered an Adjudication Order dated 30.08.2025 under Section 74 of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 [for short, 'the Act'] read with Rule 142[5] of Central Goods and Services Tax Rules,....

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....Rules dated 02.04.2025 and also a Reminder 1 & 2 was issued on 13.05.2025 and 19.05.2025. No reply has been received for this show-cause notice. Therefore, it is presumed that these are clandestine transactions which are made with the sole intention of availing the input tax credit. Hence, the show cause notice issued is hereby confirmed for orders and accordingly DRC 07 is issued." 3. Sri Gowr....

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....the Show Cause Notice or the reminders issued, and in this regard, the learned Additional Government Advocate invites this Court's attention to the Show Cause Notice issued on 02.04.2025 and the reminders issued on 13.05.2025 and 19.05.2025. 5. Sri K Hemakumar also submits that if this Court is persuaded to opine that there must be another opportunity to the petitioner, this Court may consider ....

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....on the ground that the petitioner has filed no response and therefore it must be presumed that there are clandestine transactions based on spurious documents with the sole intention of availing ITC. 7. This Court, in the peculiarities, opines that for the demand to be enforced, it would be reasonable if the authorities are called upon to extend an opportunity of hearing to the petitioner with l....