2025 (11) TMI 581

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....- -<br>GST<br>HON&#39;BLE MR. JUSTICE S.R. KRISHNA KUMAR For the Petitioner: (By Sri. Senthil Kumar D.U., Advocate). For the Respondents: (By Sri. Jyoti M. Maradi, HCGP For R1 To R3). ORAL ORDER In this petition, petitioner seeks for the following reliefs: "(a) Issue a writ Certiorari or any other appropriate writ Quashing the impugned order dated 13.03.2024 vide Annexure-A, p....

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....o notice in Form GST ASMT-10 dated 16.10.2023, the respondent No.3 issued an intimation notice under Form GST DRC - 01A dated 17.11.2023 to the petitioner, who did not issue any reply/response to the same. Subsequently, the respondent No.3 issued a show-cause notice dated 26.12.2023 alleging that total output GST declared in R3B is less than R1. Since the petitioner did not submit his reply to the....

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....esent petition inter-alia contending that the inability and omission on the part of the petitioner to submit a reply to the preintimation notice and 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 t....

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....dings 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 13.03.2024 remitting the matter back to the respondent No.3 for reconsideration of the matter afresh in accordance with law from the stage of petitioner su....