2026 (9) TMI 396

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner : Mr. Puppala Bharath Nandan Counsel for the Respondent : Mr. Dominic Fernandes, Learned Senior Counsel for (CBIC) ORDER: Heard Mr. Puppala Bharath Nandan, learned counsel for the petitioner; Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent Nos.1 and 2 and Mr. P. Shashi Kiran, learned Standing C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Services Tax Act, 2017. 3. Learned counsel for the petitioner submits that non-filing of returns was for the reason that the accountant left the firm abruptly without intimation. Petitioner could not file a reply to the show cause notice on its application for revocation due to family emergency with the Managing Director. He submits that if an opportunity is given to the petitioner to file re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he parties. 6. Having regard to the facts and circumstances noted above, since it appears that there were medical grounds for the inability in filing a reply to the show cause notice on its application for revocation, we are inclined to allow the petitioner an opportunity to file the reply to the show cause notice and at the same time undertake to pay the outstanding dues of tax, interest and p....