2026 (1) TMI 92

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....>Writ Petition No. 36230 of 2025 (T-Res) - -<br>GST<br>Hon&#39;ble Mr. Justice S.R. Krishna Kumar For the Petitioner : Sri. G.L. Mohan Maiya, Advocate For the respondents : Smt. Jyoti M. Maradi, Hcgp ORAL ORDER In this petition, the petitioner seeks following reliefs: "i. Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash recovery notice dated 16-10-2025 bearing No.ACCT/LGSTO-150/DRC-13/2025-26/T.No:4372 in Form GST DRC-13 passed by the Respondent No.1 vide ANNEXURE-C. iv. Pass any other order or orders as this Hon&#39;ble Court deems fit and proper in the facts and circumstances of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not contest the proceedings. Aggrieved by the said order, the petitioner having no option has approached 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 ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e matter back to respondent No.1 for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 27.11.2024 by imposing cost of Rs.10,000/- on the petitioner payable to the High Court Legal Service Authority. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed. ....