2026 (9) TMI 794

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....r the Petitioner : Sri. Venkatesh G., Advocate For the Respondents : Sri. K Hema Kumar., AGA ORAL ORDER: The petitioner's grievance is with the Show Cause Notice for commencement of proceedings under Section 73 of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, 2017 [for short, 'the Act'] and the culmination thereof with the Adjudication Order and the Summary ....

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.... is submitted that after the aforesaid appearance, no effective proceedings were undertaken for nearly one year. Thereafter, the Respondent No.1 issued the Show Cause Notice in Form GST DRC-01 dated 29.09.2025 and subsequently issued reminders and hearing notices. However, all such communications were sent only to the e-mail address of the Petitioner's erstwhile auditor, with whom the petitioner i....

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....s not in touch with the petitioner and therefore there could not have been a response. In the circumstances, this Court finds reasons offered plausible and bonafide, and therefore, the following: ORDER The petition is allowed and the Adjudication Order and the summary thereof dated 31.12.2025 [Annexures-A1 and A2] are quashed subject to the following terms. [A] The proceedings....