2026 (7) TMI 2001

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....SHNA KUMAR For the Petitioner : Sri. Prakash D, And Sri. Deviprasad K. G, Advocates For the Respondents : Sri Mallikarjun Sahukar, Aga For R1 & R2 ORAL ORDER : In this petition, petitioner seeks the following reliefs: "a) Quash the impugned show cause notice bearing no. CTO/A/ SHP/ 2023-24/ DRC-01 dated 30.09.2023 by respondent no.1 at Annexure-F, b) Quash the impugne....

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....ill indicate that aggrieved by the adjudication order dated 29.12.2023 passed by the respondent No.1-adjudicating authority under Section 73(9) of the Karnataka Goods and Service Tax Act, 2017 read with Section 50 of the Karnataka Goods and Service Tax Act, 2017, the petitioner preferred an appeal before the respondent No.2-appellate authority on 28.03.2024 without filing an application for condon....

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....asons, unavoidable circumstances and sufficient cause. It is for this reason that petitioner/party in person could also not put forth and urge appropriate grounds on merits and as such, in order to provide one more opportunity to the petitioner, the impugned order be set aside and the matter be remitted back to the appellate authority for reconsideration of appeal by condoning the delay in filing ....

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.... intends to engage the services of a counsel and prosecute the appeal properly and in accordance with law, I deem it just and appropriate to adopt a justice-oriented approach and set aside the impugned order and remit the matter back to the appellate authority by condoning the delay of 6 days in filing the appeal and by issuing certain directions in this regard. 7. In the result, I pass the fol....