2026 (1) TMI 96

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....cation Order under Section 73(9) of the GST Acts read with Rule 142(5) of the GST Rules", bearing No.DCCT(A)- 6.4/DGSTO-06/73/2024-25, dated 21-02-2025, passed by the Respondent, as at ANNEXURE-A; b) to relegate the matter to the level of show cause notice so that the Petitioner will be able to answer the discrepancies; and c) Grant any other relief/s that this Hon'ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record. 3. A perusal of material on record will indicate that pursuant to notice dated 22.10.2024 under Section 73(5) of the CG....

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....d in the impugned ex-parte order. It is submitted that the petitioner was not aware of the impugned proceedings till he received the notice dated 02.11.2025 under the CGST/KGST Act, 2017 directing the attachment of his bank accounts. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the pre-intimation notice and show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugn....