GST order annulled as taxpayer records were not duly considered: Karnataka HC remands ECUBE Media case for fresh hearing [Read Order]

In a recent ruling, the Karnataka High Court has set aside a tax order issued against ECUBE Media Pvt. Ltd. under the Finance Act, 1994, after finding that the company’s submissions were not duly considered by the authorities.

The petitioner, Ecube Media Pvt Ltd, a Bengaluru‑based media company, had challenged an Order‑in‑Original dated 14 October 2025 and a Show Cause Notice issued in November 2020, contending that the adjudicating authority ignored documents merely because they were “not uploaded in the proper format.”

Appearing for ECUBE Media, Lochana S. Babu argued that the order relied on information shared between the Income Tax and GST departments under an inter‑board agreement, without examining the company’s evidence. She cited earlier High Court decisions, such as Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax, where similar procedural lapses led to reconsideration of proceedings.

On the other hand, Standing Counsel Jeevan J. Neeralgi, representing the tax department, submitted that jurisdictional officers are now empowered to grant fresh opportunities and decide matters on their merits.

After hearing both sides, Justice B. M. Shyam Prasad observed that the outcome must align with the principle of fair hearing. The Court therefore partly allowed the writ petition, impugned the October 2025 order, and remanded the matter to the Principal Commissioner of Central GST and Central Excise for reconsideration.

The court observed that “the petitioner shall, without further notice, file a response, if any, with the first respondent by 22.06.2026, even without waiting for a certified copy of this order. The first respondent shall consider all the circumstances without non-suiting the petitioner on the ground of delay. ”

Accordingly, the petitioner has been directed to resubmit all documents by 22 June 2026, and the authority must not reject the case on grounds of delay.

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