2025 (11) TMI 68

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....rder No. ACCT.P/3Bvs2A/2019- 20/188 dated 12.07.2024 and consequential summary order in DRC-07 bearing reference No.ZD290724036917U dated 12.07.2024 (Annexures-A and B) passed by the Assistant Commissioner of Commercial Taxes, LGSTO- 026, Bengaluru, (b) To issue a direction for refund/re-credit and adjustment of the ITC for shortfall, if any, being already recovered by the 2nd Respondent in the interim period, post completion of re-adjudication process for the impugned FY 2019- 2020; and (c) To Pass any such other Writ, Order or Direction as this Hon'ble Court might deem fit to be issued in the facts and circumstances of the case in the interest of justice and equity. 2. Heard learned counsel for the petitioner and lear....

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....h no option has approached this Court by way of the present petition inter alia contending that the inability and omission on the part of the petitioner to submit a reply to the show-cause notice 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 submits that since the show-cause notice was 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 notice and as such, there is n....