The Hon’ble Karnataka High Court in M/s Leadingly Trading LLP v. Deputy Commissioner of Commercial Taxes [Writ Petition No. 14238 of 2026 dated May 07, 2026] quashed the ex-parte assessment order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for the period April 2021 to March 2022, on the ground that out of three notices allegedly issued by the Revenue, the assessee received only one notice granting merely one day’s time to submit reply, and held that principles of natural justice warrant a fresh opportunity to be granted; accordingly, remanded the matter to the Competent Authority to reconsider the case afresh from the stage of issuance of show cause notice.
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