2025 (11) TMI 1987

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....rari or any other suitable writ quashing the of show cause notice bearing No. DCCT/ADT-3/MNG/GST-61/2023-24 and summary of show cause notice Form GST DRC 01 bearing reference no. ZD290723014611K both dated 15.07.2023 issued by Respondent No. 1 under section 73(1) of the Karnataka Goods and Service Tax Act/Central Goods and Service Tax Act, 2017 and enclosed as Annexures F1 and F2; B. Issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned Order-in-Original bearing ORDER No: DCCT(A)-3/61/2023-24 and the corresponding Summary of Order in Form GST DRC-07 bearing Reference No. ZD2912230706187 both dated 23.12.2023 issued by Respondent No. 1 under Section 73 of the Karnataka Goods and Services ....

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....hat due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit his reply to the show-cause notice dated 15.07.2023 issued by respondent No.1-Deputy Commissioner, Commercial Taxes (Audit)-3 and consequently, the impugned exparte order at Annexures-G1 and G2 dated 23.12.2023 may be set aside and the matter be remitted back for reconsideration afresh in accordance with law. It is also submitted that prior to the impugned show-cause notice at Annexures-F1 and F2 dated 15.07.2023 issued by respondent No.1 - Deputy Commissioner, Commercial Taxes (Audit)-3, the very same Officer, respondent No.1 issued an audit observation dated 20.03.2023, to which the petitioner submitted reply dated 28.03.2023 and a....

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....i) The petition is allowed. (ii) The impugned order at Annexures-G1 and G2, both dated 23.12.2023 issued by respondent No.1 and recovery proceedings at Annexures-M1 and M2 are hereby set aside. (iii) The Joint Commissioner for Commercial Taxes is directed to assign the matter to any person/any proper Officer other than respondent No.1, who has passed the impugned order. (iv) The matter is remitted back to the concerned respondent for reconsideration afresh from the stage of submitting reply to the show cause notice and summary of show cause notice at Annexures-G1 and F2, both dated 15.07.2023, in accordance with law. (v) Liberty is reserved in favour of the petitioner to raise all contentions including th....