2026 (9) TMI 793

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....AKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 18-8-2026<br>Writ Petition No. 23608 of 2026 (T - RES) - -<br>GST<br>&nbsp; HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Pranay Sharma Y., Advocate For the Respondents : Sri. K. Hema Kumar., Aga For R1, R2 & R4; Sri. Aravind V Chavan., Advocate For R3 & R5; Notice To R6 Is Dispensed With ORAL ORDER: ....

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....e grievance with the conclusion of the adjudication proceedings ex parte. In support of the petitioner&#39;s request for restoration of the proceedings with opportunity to file Reply to the Show Cause Notice/Summary of the Show Cause Notice, the learned counsel submits that: [a] the proceedings are initiated for the tax period 2019-20 because of a 'mismatch' between the details in Form GS....

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....ice or the Summary of the Show Cause Notice and has come to know about the initiation of the proceedings only when the petitioner&#39;s representative checked the portal after receiving a telephone call from the office of the first respondent. 4. This Court must observe that whether the petitioner knew about the proceedings before a telephone call was made by the office of the first respondent ....