GST Update

 Desk of CA. Praveen Sharma – 1109  Series (CAPS) 

 Karnataka High Court IN THE CASE OF  M/s Ganga Medical Stores v. Deputy Commissioner of Commercial Taxes (Audit)

 Dispute: Ganga Medical Stores challenged an ex parte GST order dated 11 December 2025, concerning FY 2021–22.

Medical grounds: Its proprietrix explained that pregnancy-related medical conditions required rest and treatment, preventing participation in proceedings.

Supporting evidence: Medical records substantiated her explanation for failing to respond to notices.

Revenue’s objection: The Department opposed relief, citing admitted receipt of notices and the statutory appeal remedy.

Court’s finding: The High Court accepted the explanation and considered a fresh opportunity justified.

Conditional relief: The order was set aside, subject to depositing 10% of the tax demanded by 14 October 2026.

Fresh adjudication: The matter was remanded from the reply stage; reply and documents must be filed within one month of receiving the court order.

Mandatory appearance: The petitioner must appear on 14 October 2026, without awaiting further notice; the authority must provide a reasonable hearing.

Outcome: In favour of the petitioner, subject to conditions. Failure to appear on the specified date would automatically revive the original order. 

LINK: CA. Praveen Sharma on Linkedin

Best Regards,

CA Praveen Sharma

Mob. No. +91-98715 30610