2025 (3) TMI 1532

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....BY SRI. SHISHIRA AMARNATH, ADVOCATE) ORAL ORDER In this petition, the petitioner seeks following reliefs: i. Issue a writ of certiorari in the nature of writ of certiorari quashing the order bearing File No. C. No. IV/16/76/2019 GST ND6/797/2019 dated 25.09.2019 issued by the Assistant Commissioner of Central Tax, DIV-6, Bangalore North Commissionerate, Bengaluru, the respondent her....

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....paid tax on the same against the actual taxable turnover of Rs. 1,91,85,589/- as per Form GSTR-3Bfor the months of February 2019. 4. Learned counsel for the petitioner submits that pursuant to realization of the said defect, the petitioner filed an application in GST RFD-01A for refund before the respondents stating that there was excess payment of Tax totally amounting to Rs.2,76,274/- inclusi....

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....submits that petitioner being a senior citizen could not reply to the show-cause notice dated 13.09.2019,since he was suffering from ill health and hence he was not in a position to submit a reply to the same or contest the proceedings, which culminated in the impugned ex parte order. It is submitted that the petitioner has no option but to approach this Court by way of the present petition intera....

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....ntions have been urged by both sides as regards the petitioner, his inability and omission to contest the proceedings, is a matter of record and an undisputed fact that the petitioner did not submit his reply to the show-cause notice nor contested the proceedings, which culminated in the impugned ex parte order. 8. Under these circumstances, having regard to the specific assertion on the part o....