2026 (1) TMI 483

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....ction in the nature of Certiorari by quashing the impugned the Show Cause Notice bearing No. CTO/LGSTO-25/DRC-01/2AVS3B/2024-25 dated 28.06.2024 (Annexure- 'A1') along with Summary of Show Cause Notice Reference No. -ZD2906241384735 issued in FORM GST DRC-01 dated 29-06-2024 (Annexure- 'A2'), the impugned Order under Section 73 of the KGST / CGST Act, 2017 & Section 20 of the IGST Act, 2017 bearing No. CTO/LGSTO025/DRC-07/2A Vs 3B/2024-25 dated 10.09.2024 (Annexure- 'B1') along with Summary of the Order bearing Reference No. ZD2909240262746 passed in FORM GST DRC-07 dated 11.09.2024 passed by the 2nd Respondent (Annexure- 'B2') and the impugned Order under Section 107(11) of the KGST Act, 2017 bearing No. ZD2....

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.... GST.Ap. No. 186/25-26, in rejecting the appeal on time bar and thereby, remand the matter back to the 2nd Respondent to consider the appeal on merits after condoning the delay in filing of appeal; d) Pass such other orders or directions as deemed fit and proper in the facts and circumstances of the case in the interest of justice." 2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. 3. A perusal of material on record will indicate that, the 2nd respondent issued a show-cause notice dated 28.06.2024 under Section 73 of the CGST/KGST Act, 2017 along with summary at Annexures-A1 and A2. Since the petitioner did not submit his reply to the said show-cause notice, t....

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....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 was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned orders and remitting the matter back to the 2nd respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 28.06.2024 by imposing cost of Rs.10,000/- on the petitioner payable ....