Karnataka HC Restores GST Proceedings for Fresh Hearing

The Karnataka High Court, set aside an ex parte adjudication order passed under Section 73 of the CGST/KGST Act. 

The Court accepted that the taxpayer had demonstrated bona fide reasons for failing to respond to the statutory notices, including compelling personal and medical circumstances, and held that a fresh opportunity should be granted to explain the alleged mismatch between GSTR-3B and GSTR-2A returns.