TaxTMI 
TaxTMI 
2026 (7) TMI 2003
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....CCT/LGSTO535/SND/2026-27/T.NO-162 qua the Petitioner issued by the Respondent no.2. (Annexure-A) and, (ii) To issue a Writ of Certiorari quashing the impugned Order-in-Appeal dated 22.01.2026 bearing No.GST.AP.266/2023-24/1188/1 passed by the Respondent No.1. (Annexure-B) and, (iii) To issue a Writ of Certiorari quashing the impugned Order-In-Original dated 18.12.2023 bearing No.ACCT/LGSTO-535/SND/GST SEC 73 Proce/2023-24/T.No-4853 along with Form GST DRC-07 dated 20.12.2023 bearing Reference No.ZD291223057103P passed by the Respondent No.2. (Annexure-C) and, (iv) To issue a Writ of Certiorari quashing the impugned Summary of Show Cause Notice dated 14.08.2023 bearing No.ACCT/LGSTO-535/SND/202324/T.NO-2047 issued ....
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....would reiterate the various contentions urged in the petition and refer to the material on record and contend that since the petitioner was not served with the entire show cause notice except for a summary of the show cause notice as a result of which, the petitioner could not submit his reply to the show cause notice and since his erstwhile accountant had not informed the petitioner about the proceedings and how to participate in the same, the petitioner could not participate in the proceedings, which culminated in the impugned order. It is submitted that even before the First Appellate Authority in the appeal filed by the petitioner, he could not be present and prosecute the appeal since the authorized representative/ accountant did not p....
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....hat it is an undisputed fact that the petitioner had not submitted his reply to the show cause notice, which culminated in the impugned order passed by the Adjudicating Authority nor had the petitioner participated in the proceedings before both the Adjudicating Authority and before the First Appellate Authority. In this context, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit a reply to the show cause notice and participate in the proceedings before the Adjudicating Authority and First Appellate Authority was on account of want/ lack of proper information and instructions given to him by his authorized representative/ accountant and due to bonafide reasons, unavoidable circums....
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.... mere availability of a remedy by way of an appeal before the GST Appellate Tribunal would not come in the way of this Court exercising its jurisdiction under Article 226 and 227 of the Constitution of India and as such the said contention urged by the learned AGA for the respondents cannot be accepted. 12. In the result, I pass the following: ORDER i. The writ petition is hereby allowed. ii. Impugned orders at Annexure-B and C dated 22.01.2026 and 18.12.2023 and the impugned recovery notice at Annexure-A dated 14.05.2026 are hereby set aside. iii. Matter is remitted back to the respondent No.2adjudicating authority for reconsideration afresh and in accordance with law. iv. The petitioner shall appe....