Karnataka HC sets aside order passed without issuing Notice, Directs dept. to establish a system to ascertain delivery of e-mail notice [Read Order]
It would therefore be required for the respondents to establish a system to ascertain delivery of e-mail notices.
![Karnataka HC sets aside order passed without issuing Notice, Directs dept. to establish a system to ascertain delivery of e-mail notice [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/2068470-email-notice-taxscan.webp "Karnataka HC sets aside order passed without issuing Notice, Directs dept. to establish a system to ascertain delivery of e-mail notice [Read Order]")
In a recent case, the High Court of Karnataka set aside the order passed without issuing notice and directed the department to establish a system to ascertain delivery of e-mail notice, when the said e-mail was opened and when the email was read, so that these kind of situations could be avoided. Muni Naga Reddy HUF, the petitioner filed petition the issue a writ of certiorari or...
In a recent case, the High Court of Karnataka set aside the order passed without issuing notice and directed the department to establish a system to ascertain delivery of e-mail notice, when the said e-mail was opened and when the email was read, so that these kind of situations could be avoided.
Muni Naga Reddy HUF, the petitioner filed petition the issue a writ of certiorari or any other appropriate writ, order or direction to quash and set aside the impugned adjudication orders under section 73 of goods and service act 2017 for the period April 2020 to March 2021. Vide Order No.DCCT (A)-507/DGSTO-5/ADJU/No.113/202425 dated 13.09.2024 passed by Respondent No.2 and Order No.ACCT/LGSTO152/DRC 07/3B VS 2A/2024-25 dated 11.01.2025 passed by Respondent No.1.
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The short grievance of the petitioner is that the impugned orders has been passed without issuance of any notice on the petitioner.
Sri.K.Hemakumar, the Additional Government Advocate would however submitted that e-mail notice has been sent on 29.11.2024 and a reminder was sent on 30.12.2024 despite which the petitioner did not appear and as such the orders were passed.
On enquiry with AGA as to whether there is any system put in place by the respondents indicating an acknowledgment for delivery of the e-mail, he submits that there is no such system.
This is a case where though e-mail is claimed to have been sent by Revenue, the petitioner contends that the email has not been received.
The court viewed that “ It would therefore be required for the respondents to establish a system to ascertain delivery of e-mail notices, when the said e-mail was opened and when the email was read, so that these kind of situations could be avoided. “
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The impugned order No.DCCT(A)-5.7/DGSTO-5/ADJU/No.113/2024-25 dated 13.09.2024 passed by respondent No.2 and the impugned order No.ACCT/LGSTO-152/DRC 07/3B VS 2A/2024-25 dated 11.01.2025 passed by respondent No.1 are set aside.
A single bench of JusticeSuraj Govindaraj remitted the matter for fresh consideration by respondent No.1. Petitioner shall appear before respondent No.1 without requirement of any further notice on 4th August, 2025 at 2:30 P.M. and submit his reply in such document as the petitioner intends to rely upon and respondent No.1 shall proceed thereafter, in accordance with law.
Though the above matter is disposed off, to enable response to file a compliance with the above general directions, re-list on 22nd August, 2025.
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