Aditya Security Force v. Assistant Commissioner of Commercial Taxes (AUDIT 2)
In favour of the assessee
The ruling in brief
Aditya Security Force challenged ex parte GST orders before the Karnataka High Court (Writ Petition No. 105019 of 2026, 22 June 2026), raising arguable issues on reverse charge liability and demand exceeding the show cause notice under Sections 73 and 107 CGST. In the peculiar facts, including ex parte adjudication, the Court allowed a belated statutory appeal to be filed for merits adjudication rather than deciding tax issues in writ. Outcome favoured the assessee procedurally with remand to the appellate forum. Assessees with credible limitation and merit arguments may obtain liberty to appeal after ex parte orders, subject to court discretion. This note is published for Chartered Universe GST case-law research and does not constitute legal advice. Readers should consult the full order, confirm the decision date and citation, and assess whether later statutory changes affect reliance before advising clients or filing appeals.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.107 — Appeals to the Appellate Authority.
- CGST S.73 — Determination of tax not paid or short paid (non-fraud cases).
Source documents
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