2025 (3) TMI 1770

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..../ Decisions)<br>Dated:- 14-3-2025<br>Writ Petition No. 31898 of 2024 (T - Res) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Venkatanarayana G M., Advocate For the Respondents : Smt. Jyoti M. Maradi, High Court Government Pleader For R-1 To R-3; Smt. Swati Panduranga, Advocate For R-4 ORAL ORDER : In this petition, the petitioner seeks following reli....

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....y, without authority of law, and beyond the powers conferred under Section 168A of the CGST Act, 2017 and pass such other order or orders as the Hon'ble High Court may deem fit and proper in the circumstances of the case. c. Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice." 2. Heard learned counsel for the petition....

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....o the petitioner proceeded to pass the impugned order dated 07.08.2024 under Section 73 of the CGST/KGST Act, 2017 confirming the total demand of Rs. 15,67,29,537/- including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that the petitioner had requested the respondent no.1 for adjourning the date for reply to the said notices and in addition the petitioner had al....

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....n notice and show-cause the petition is liable to be dismissed. 6. Though several contentions have been urged by both sides as regards to the petitioner's inability and omission to contest the proceedings, is a matter of record and an undisputed fact that the petitioner did not submit his reply to the show-cause notice or pre-intimation notice nor contested the proceedings, which culminated in ....