Non-response to GST Notices due to Father's Illness: Karnataka HC quashes Ex-parte Order [Read Order]
The Court accepted the medical records and death certificate submitted in support and granted thirty days to file objections
![Non-response to GST Notices due to Fathers Illness: Karnataka HC quashes Ex-parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Non-response-GST-Notices-Fathers-Illness-Karnataka-HC-Ex-parte-Order-taxscan.jpg "Non-response to GST Notices due to Fathers Illness: Karnataka HC quashes Ex-parte Order [Read Order]")
The High Court of Karnataka, quashed the ex-parte order and the summary order after noting that the petitioner could not respond to Goods and Service Tax(GST) show-cause notices due to his father's prolonged illness and eventual demise on 13.02.2024. Nakoda Auto Distributors,petitioner-assessee,approached the Court under Article 226 challenging the ex-parte order dated 31.10.2023 and...
The High Court of Karnataka, quashed the ex-parte order and the summary order after noting that the petitioner could not respond to Goods and Service Tax(GST) show-cause notices due to his father's prolonged illness and eventual demise on 13.02.2024.
Nakoda Auto Distributors,petitioner-assessee,approached the Court under Article 226 challenging the ex-parte order dated 31.10.2023 and the summary order issued on 16.11.2023.
The petitioner stated that the father of the partners was diagnosed with cancer in April 2023 and was frequently hospitalized. He passed away on 13.02.2024, and a copy of the death certificate was submitted.
New to GST? This book is your shortcut to expertise! Click here
The show-cause notices were issued on 29.09.2023 and 30.09.2023, but the petitioner could not respond or attend the proceedings due to his father's medical condition. He requested an opportunity to file objections and participate in the proceedings under Section 73 of the KGST Act.
In response, the Additional Government Advocate(AGA) submitted that the notices were issued as per Section 73 of the KGST Act and the authority was right in proceeding with the matter. He requested the Court to pass an appropriate order.
New to GST? This book is your shortcut to expertise! Click here
A single member bench comprising S.G.Pandit (Judge) observed that the petitioner was unable to respond to the show-cause notices dated 29.09.2023 and 30.09.2023 as he was attending to his father, who was undergoing cancer treatment and succumbed to cancer on 13.02.2024. Medical records and the death certificate were submitted in support.
Read More: GST Paid Voluntarily before Issuance of Demand Order: Madras HC Calls it Ex Parte, Sets aside Orders
Considering these circumstances, the Court quashed the ex-parte orders dated 31.10.2023 and 16.11.2023 and granted the petitioner thirty days to file objections. It directed the petitioner to appear before the respondent authority on 06.03.2025. The Court clarified that the petitioner could not raise the issue of limitation and that any amount recovered through attachment would be subject to the final decision of the authority.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
