2026 (8) TMI 579

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....i or writ in the nature of certiorari quashing the 3 separate show cause notices dated 20.12.2023 bearing common no.CTO/SGSTO-521/SHP/DRC-01/2023-24 passed by r1 and enclosed as Annexure C-C2, b) Issue a writ of certiorari or writ in the nature of certiorari quashing the impugned order u/s 73 dated 10.04.2024, 12.04.2024, 17.04.2024 and 19.04.2024 bearing common no.CTO/SGSTO521/SHP/A-73/2023-24 passed by r1 along with summary of the order and enclosed as Annexure D and D1, Annexure E and E1 and Annexure F (without summary of the order) respectively, c) Issue a writ of certiorari or writ in the nature of certiorari quashing the notice under 79 of KGST/CGST Act, 2017 issued by the respondent no.1 on 04.06.2025 bearing refere....

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....sts of this petition" 2. Heard learned counsel for the petitioner and learned AGA for the 1st respondent and perused the material on record. 3. A perusal of material on record will indicate that the 1st respondent issued a show-cause notice dated 20.12.2023 under Section 73 of the CGST/KGST Act, 2017, along with summary at Annexures-C, C1 and C2. Since the petitioner did not submit his reply to the said show-cause notice, the 1st respondent proceeded to pass the impugned orders dated 10.04.2024, 12.04.2024, 17.04.2024 and 19.04.2024 under Section 73(9) of the KGST Act, 2017, confirming the demand including the tax, interest and penalty. The same was challenged before the Appellate Authority, which rejected the appeal on the ground of ....

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....stice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned orders and remitting the matter back to the 1st respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 20.12.2023 by imposing cost of Rs.10,000/- on the petitioner payable to the High Court Legal Services Authority, Kalaburagi. 7. In the result, I pass the following: ORDER (i) Petition is hereby allowed, subject to payment of cost of Rs.10,000/- to the Karnataka High Court Legal Services Authority, Kalaburagi, within a period of six weeks from today. (ii) The impugned orders dated 10.04.2024, 12.04.2024, 17.04....