2026 (1) TMI 254

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or The Petitioner : Sri. Siddaraju M., Advocate And Sri. S.B. Halli Advocate For The  Respondents : Smt. Jyoti M. Maradi, Hcgp ORAL ORDER In this petition, the petitioner seeks following reliefs: "a) Quash the impugned order passed by the respondent No.2 under Section 73(9) of Karnataka Goods and services Tax Act, 2017/Central Goods and Services Tax Act, 2017; vide reference....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly to the said show-cause notice, the second respondent proceeded to pass the impugned order dated 26.08.2025 under Section 73 of the KGST Act, 2017 confirming the total demand of Rs.47,97,416/- including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit repli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioner would submit a reply to the show-cause notice and contest the proceedings. 5. Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 6. Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2017 at Annexure - D as well as impugned order dated 29.08.2025 passed by the first respondent under Section 107 of the SGST/CGST Act, 2017 are hereby set aside, subject to the petitioner paying a costs of Rs.15,000/- to the High Court Legal Services Authority (iii) The matter is remitted back to the second respondent for reconsideration afresh in accordance with law from the stage of pe....