The Karnataka High Court set aside an ex parte GST order, accepting pregnancy and medical treatment as valid reasons for non-appearance.
Medical Grounds for Non-Appearance Accepted by Karnataka HC
The Karnataka High Court has set aside an ex parte order passed in a GST adjudication proceeding, holding that the appellant's non-appearance was adequately explained by her advanced pregnancy and ongoing medical treatment. The Court quashed the order and directed the adjudicating authority to rehear the matter afresh.
The petitioner had failed to appear before the GST officer despite service of notice. However, she submitted authenticated medical records indicating high-risk pregnancy requiring bed rest and frequent hospitalisation. The High Court found that such circumstances constituted a sufficient cause under Section 110 of the CGST Act, which empowers authorities to re-summon the person if sufficient cause is shown.
This judgment reinforces the importance of considering humanitarian and health-related factors in administrative proceedings. Practitioners should ensure that clients facing physical constraints due to medical conditions promptly submit credible documentation. The ruling serves as a reminder to quasi-judicial authorities to exercise discretion equitably and avoid mechanical ex parte decisions.
