2025 (5) TMI 1345

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a writ of certiorari or any other suitable writ quashing the order under Rule 86(A)(1) dated 17.08.2022 bearing vide ORDER NO. ACCT, LGSTO-190/MYS/ITC BL No. 17/ 2022-23 issued by Respondent No.1 and enclosed as Annexure B. B. Issue a writ of certiorari or any other suitable writ quashing the Show Cause Notice under section 29 (2) dated 02/02/2023 bearing Ref.No.ZA2902230106205 issued by Respondent No.1 and enclosed as Annexure C. C. Issue a writ of certiorari or any other suitable writ quashing the order under section 29 (2) dated 21/04/2023 bearing Ref. No.ZA2904230774955 issued by Respondent No.1 and enclosed as Annexure D. D. Issue a writ of certiorari or any other suitable writ quashing the Show Cause Notice ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cord. 3. A perusal of material on record will indicate that, the first respondent issued a pre-intimation notice dated 30.03.2023 under Rule 142 (1A) of the CGST/KGST Rules, 2017, to the petitioner, who filed a reply dated 10.04.2023 to the said intimation. Subsequently, the first respondent issued a show-cause notice dated 14.06.2023 under Section 74 of the CGST/KGST Act, 2017. Pursuant to the said show cause notice, the first respondent issued another intimation dated 14.06.2023 under Rule 142 (1A) of the CGST/KGST Rules, 2017. Since the petitioner did not submit his reply to the said show-cause notice and intimation, the respondent proceeded to pass the impugned order dated 05.10.2023 under Section 74 (9) of the CGST/KGST Act, 2017 co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 14.06.2023 and contest the proceedings was due to bona fide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. 6. Per contra, learned HCGP for the respondents submits that since the pre-intimation notice and show-cause notice were duly communicated electronically to the petitioner by uploading the same on GST portal as well as e-mail, the petitioner cannot complain that he was not aware of impugned proceedings and as such, there is no merit in the petition and the same is liable to be dismissed. 7. Though several contentions have been urged by bot....