2025 (4) TMI 1149

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....UMAR For the Petitioner: (By Sri. Aprameya K, Advocate For Sri. Atul Krishna Rao Alur). For the Respondents (By Sri. Madanan Pillai, Advocate For R.1; Sri. Hemakumar K, Aga For R.2 And R.3). ORAL ORDER In this writ petition, the petitioner seeks the following reliefs: "i) Issue a writ of certiorari, or Writ of Certiorari quashing the impugned adjudication passed by the respondent No. 3 be....

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....ly of pure services to the Forest Department is exempted from payment of KGST/CGST Act, as per the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as per Annexure-J in so far as the petitioner is concerned. v) Issue any other writ or directions deemed fit, in the facts and circumstances of the case, including the cost of the Writ Petition, in the interest of justice and equity." ....

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....4, which are assailed in the present petition. 4. Learned counsel for the petitioner submits that due to bona fide reasons and unavoidable circumstances and sufficient cause, the petitioner could not submit his reply to the show cause notice and the impugned ex-parte orders deserve to be quashed and the matter is remitted back to the respondents for reconsideration of the matter afresh in accorda....

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....rs will indicate that it is an undisputed fact that the petitioner did not respond/reply to the show cause notice and the impugned ex-parte orders have been passed without hearing the petitioner. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit the reply to the show cause notice and participate in the proceedings w....