2025 (5) TMI 1973

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.... Petitioner: (By Smt. Lakshmi Menon, Advocate). For the Respondents: (By Smt. Jyoti M Maradi HCGP For R1 To R2). ORAL ORDER In this petition, petitioner seeks the following reliefs: "Wherefore, in light of the above, the Petitioner humbly prays that this Hon'ble Court may be pleased to: a) To issue a writ of Certiorari or order or direction in the nature of Certiorar....

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....second respondent issued a Form GST DRC-01A dated 01.12.2024 to the petitioner, who did not issue any reply/response to the same. Subsequently, the second respondent issued a show-cause notice in Form GST DRC-1 dated 31.01.2024. Since the petitioner did not submit his reply to the said show-cause notice also, the second respondent proceeded to pass the impugned order dated 27.04.2024 under Section....

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....show-cause notice 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. 5. Per contra, learned HCGP for the respondents No.1 and 2 submits that since the show-cause ....

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.... his inability and omission to submit replies and contest the proceedings was due to bona fide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 27.04.2024 and remitting the matter back to the second respondent for reconsideration o....