2026 (1) TMI 1141

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....cate for Sri. Sathyanarayana. T.R, Advocate. For the Respondents: (By Sri. Akash. B. Shetty, Advocate). ORAL ORDER In this petition, petitioner seeks for the following reliefs:- "(a) To set aside the Impugned Order OIO No. 27/GST/2021-22 Dated: 16.03.2022 passed under Section 74(1) and Penalty under Section 73(10 of the CGST/SGST/Act 2017 to consider the submission and also by re....

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....er and not providing sufficient opportunity of personal hearing, proceeded to pass the impugned order at Annexure-A dated 16.03.2022, aggrieved by which, the petitioner is before this Court by way of the present petition. 4. Learned counsel for the petitioner submits that the petitioner had filed its reply to the show-cause notice dated 18.02.2022 and the respondents without considering the sai....

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....en passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondents for reconsideration afresh in accordance with law by issuing certain ....