2026 (7) TMI 2000

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....cates For the Respondent : Sri. M. Mallikarjun Sahukar, Aga ORAL ORDER : In this petition, petitioner seeks for the following reliefs:- "a) Quash and set aside the adjudication order bearing No.ACCT/LGSTO-520/KLB/ORDER-73/2024-25 dated: 07.01.2025 for the Financial Year 2022-23 by Respondent at Annexure-"C". b) Quash and set aside tech adjudication order bearing No. ACCT....

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....eard the learned counsel for the petitioner and learned AGA for respondent and perused the material on record. 3. A perusal of the material on record will indicate that the respondent issued show cause notices to the petitioner for the financial year 2022-23 and 2023-24 vide Annexures-B and B1, who did not submit any reply to the same and consequently, the respondent proceeded to pass the impug....

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....he same is liable to be dismissed, especially when the petitioner did not exercise his due diligence in participating in the impugned proceedings. 6. A perusal of the material on record including the impugned ex-parte orders will indicate that it is an undisputed fact that the petitioner did not respond / reply to the show cause notices and the impugned ex-parte orders have been passed without ....

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....xures - C and C1 both dated 07.01.2025 for the financial years 2022-23 and 2023-24, passed by the respondent and all further proceedings pursuant thereto vide Annexures-D and D1 both dated 16.05.2025 are hereby set aside; (iii) The matter is remitted back to the respondent for reconsideration afresh from the stage of the petitioner submitting its reply to the Show Cause Notices at Annexur....