2025 (12) TMI 1777

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....how Cause Notice No. ACCT.LGSTO-15/DRC-01/2023-24 issued by the Respondent No. 1 and referred as Annexure-A1. ii) Issue a writ of Certiorari quashing the Summary of Show Cause Notice in Form GST DRC-01 dated 13.12.2023 vide No: ACCT.LGSTO-15/DRC-01/2023-24 issued by Respondent No. 1 and referred as Annexure-A2. iii) Issue a writ of Certiorari quashing the Order No. ACCT/LGSTO-015/DRC.07/2023-24 passed under section 73(9) of KGST/CGST Act 2017 dated 14.03.2024 by the Respondent No. 1 herein marked and referred as Annexure-A3. iv) Issue a writ of Certiorari quashing the Summary of the order in Form DRC-07 Reference No: ZD290324034070U dated 14.03.2024 passed by the Respondent No. I herein marked and referred as Anne....

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.....2024 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs. 12,41,040/- including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that the petitioner was not aware of the FORM GST ASMT-10, FORM GST DRC-01A, show cause notices as the e-mail id to which the aforesaid notices were issued to was not in use by the petitioner and the petitioner had changed the email address on 08.02.2018 and hence could not submit replies/ documents to the show-cause notice and resultantly could not contest the proceedings. Pursuant to 05.02.2025 when the order was shared by the GST department on the petitioner's Whatsapp chat the petitioner filed an appeal on 21.03.2025 which was dismissed as barred by l....