2026 (8) TMI 712

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....t / Order / Decisions)<br>Dated:- 6-8-2026<br>D. B. Civil Writ Petition No. 13486/2026 - -<br>GST<br>HON&#39;BLE DR. JUSTICE PUSHPENDRA SINGH BHATI AND HON&#39;BLE MR. JUSTICE PRAVEER BHATNAGAR For Petitioner(s) : Ms. Prerna Chopra Mr. Gaurang Deora Mr. Paras Mal Chopra Mr. Dinesh Joshi For Respondent(s) : Mr. Harshvardhan Singh Chundawat for Mr. Mahaveer Bishnoi, AAG Mr. Rajvendra Saraswat ....

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....k of proper professional advisory, absence of timely guidance and failure on the part of the said accountant/local advocate engaged for the said purpose. The petitioner was not made aware of the consequence of noncompliance, including the issuance of the show cause notice and the subsequent cancellation proceedings. The petitioner remained under the bona fide belief that the necessary compliances ....

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....sel, while relying on the judgments passed by the Division Bench of this Court in D.B. Civil Writ Petition No.12076 of 2024 titled "M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors" decided on26.07.2024, D.B. Civil Writ Petition No.14658 of 2024 titled "Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors." decided on 09th September 202....

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....siness operations of the petitioner at a stand still. As per the petitioner he was entirely dependent on his accountant/local advocate for the purpose of ensuring statutory compliances. It is further stated that the petitioner was unaware of the issuance of the show cause notice and the subsequent orders. Moreover, the petitioner was not able to contact the accountant/tax consultant who neither in....