2026 (1) TMI 497

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....titioner : Sri. Y.C. Shivakumar, Advocate For the Respondent : Smt. Jyoti M. Maradi, Hcgp ORAL ORDER In this petition, the petitioner seeks following reliefs: "(a) a writ of Certiorari or any other appropriate Writ, Order or direction in the nature of Writ of Certiorari for quashing the ex-parte "Order under Section 73(9) of the KGST and CGST/IGST Acts, 2017 read with Rule 142(5)....

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....said show-cause notice, the respondent proceeded to pass the impugned order dated 08.08.2024 under Section 73(9) of the GST Acts, 2017 read with Rule 142(5) of the KGST & CGST Rules, 2017 confirming the total demand of Rs.1,50,514/- including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that the said show-cause notice was not in the knowledge of the petitioner an....

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....e is liable to be dismissed. 6. Though several contentions have been urged by both sides, 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 on....