2026 (8) TMI 1746

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....t, order or direction, quashing the Order-in-Appeal No. BGM-KSK-JC-46-2026-27-GST dated 29.05.2026 passed by the First Respondent, produced as Annexure-D; b) Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the Order-In-Original bearing Sl.No.BGM-EXCUS-000-GULB-AC-MS-702023-24-GST dated 30.03.2024 passed by the Second Respondent, produced as Annexure-B; c) Issue a writ of Mandamus by remanding the matter to the Second Respondent for fresh adjudication after affording the petitioner a reasonable opportunity of filing objections, producing reconciliation statements and supporting documents, and of being heard in accordance with law; d) Pass such other or further order or orders ....

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.... the Show cause Notice and did not contest the proceedings, which culminated in the impugned ex-parte adjudication order passed by respondent No.2 and the appeal filed by the petitioner was dismissed on the ground of limitation and not on merits. Under identical circumstances, in the case of M/s Skyroof India Vs. Joint Commissioner of Commercial - W.P.No.25726/2025 dated 08.10.2025, this Court held as under: "In this petition, the petitioner seeks following reliefs: a) Quashing the impugned Order passed in GST.AP. No. 640/25-26 dated 24.07.2025 at Annexure - "D" passed by Respondent No. 1; b) Condoning the delay in filing the appeal at Annexure - C and remit the matter back to the Respondent No. 1 for adjudication....

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....Petitioner firm Mrs. Saroja Chellam, who is aged about 71 years was undergoing treatment due to severe health conditions and hence, couldn't submit replies/ documents to neither the preintimation notice nor the show-cause notice under section 73(1) of the CGST/KGST Act, 2017 and resultantly couldn't contest the proceedings. Pursuant to the said sole proprietor recovering from the ailments, the petitioner filed an appeal on 16.06.2025 which was dismissed as barred by limitation vide impugned order dated 24.07.2025. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach this Court by way of the present petition interalia contending that the inability and omi....

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....ner by setting aside the impugned orders dated 03.08.2024 and 24.07.2025 remitting the matter back to the second 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 09.05.2024. 9. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 03.08.2024 passed by the second respondent under Section 73(9) of the KGST Act, 2017 read with section 61 of the CGST Act, 2017 and section 50 of the CGST/SGST Act, 2017 at Annexure - B as well as impugned order dated 24.07.2025 passed by the first respondent under Section 107(11) of the SGST/CGST Act, 2017 are hereby se....