2026 (1) TMI 90

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....The Respondent : Smt. Jyoti M.M. Maradi, Hcgp ORAL ORDER In this petition, petitioner seeks for the following order:- "A) This Hon'ble Court may be pleased to issue a Writ of certiorari or in the nature of Writ of certiorari quashing the Application filed u/s 79(1)(f) of KGST Act dated 09-06-2025 by the Respondent before the Hon'ble Special Judicial Magistrate First Class, (....

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.... issued a show-cause notice dated 28.02.2024 under Section 73 of the KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, the respondent proceeded to pass the impugned order dated 07.05.2024 under Section 73 of the KGST Act, 2017, confirming the total demand of Rs.15,91,054/- including the tax, interest and penalty. Subsequently, the respondent initiated rec....

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.... 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. 6. Per contra, learned HCGP for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 7. Though several conte....

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....RDER (i) Petition is hereby allowed, subject to the petitioner paying cost of Rs. 10,000/- to the High Court Legal Services Authority within a period of six weeks from the date of receipt of a copy of this order. (ii) The impugned order dated 07.05.2024 passed by the respondent under Section 73 of the KGST Act, 2017, is hereby set aside. (iii) The impugned proceedings in....