https://www.taxtmi.com/caselaws?id=784334 Recovery proceedings initiated under s.79(1)(f) of the KGST Act, 2017, pursuant to an order under s.73, were challenged on the ground that the assessee had not replied to the show-cause notice due to bona fide and unavoidable circumstances constituting sufficient cause. The HC applied a justice-oriented approach and held that, notwithstanding the assessee's prior non-participation, fairness warranted one further opportunity to submit a reply and contest the matter on merits. The assessment/recovery order dated 07.05.2024 was set aside, and the matter was remitted to the authority for fresh consideration from the stage of filing reply to the show-cause notice dated 28.02.2024, subject to payment of costs to the HC Legal Services Authority. en-us Thu, 11 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784334 Recovery proceedings initiated under s.79(1)(f) of the KGST Act, 2017, pursuant to an order under s.73, were challenged on the ground that the assessee had not replied to the show-cause notice due to bona fide and unavoidable circumstances constituting sufficient cause. The HC applied a justice-oriented approach and held that, notwithstanding the assessee's prior non-participation, fairness warranted one further opportunity to submit a reply and contest the matter on merits. The assessment/recovery order dated 07.05.2024 was set aside, and the matter was remitted to the authority for fresh consideration from the stage of filing reply to the show-cause notice dated 28.02.2024, subject to payment of costs to the HC Legal Services Authority. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784334