2026 (9) TMI 165

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....KRISHNA KUMAR For the Petitioner : Sri. Prakash D, And Sri. Deviprasad G. K, Advocate For the Respondents : Sri Mallikarjun Sahukar, Aga ORAL ORDER: In this petition, petitioner seeks for the following reliefs: "a) Stay the operation, implementation and execution of the adjudication order dated 27.07.2023 bearing No. ಸಂವಾತೇಸಅ:&#....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d perused the material on record. 3. A perusal of material on record will indicate that the issued a show-cause notice dated 25.11.2022 under the provisions of the KGST Act, 2017. Since the petitioner did not submit his reply to the show-cause notice, the respondent No.1 proceeded to pass the impugned order dated 27.07.2023 under Section 73 (9), 122(2)A and 50 of the KGST Act, 2017 confirming t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n but to approach this Court by way of the present petition inter alia contending that the inability and omission on the part of the petitioner to submit a reply to the show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one opportunity is provided, by setting aside the impugned orders, the petitioner would s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se notice dated 25.11.2022 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....