2026 (9) TMI 1018

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....sions)<br>Dated:- 2-9-2026<br>Writ Petition No. 105439 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. H.R. Kambiyavar, Advocate For the Respondents : Smt. Nandini Somapur, Aga For R1 To R3 ORAL ORDER: The present writ petition is filed seeking for the following reliefs: i. Issue Writ of Certiorari or in the like nature of Certio....

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....90425045119Y, before respondent No.2-Joint Commissioner. The petitioner was notified of the hearing of the appeal vide first notice dated 29.10.2025. Since the petitioner did not appear, another notice was issued on 02.04.2026. Once again since there was no appearance on behalf of the petitioner, the third and final notice was issued on 17.04.2026. Despite the issuance of three notices, since the ....

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....that an appeal remedy is available to the petitioner under Section 112 of the Act. 5. However, having regard to the fact that the appeal has been dismissed due to non-appearance of the petitioner, keeping in mind the reasons stated in the affidavit of the petitioner filed in the present writ petition, it is expedient that the relief sought for in the present writ petition be granted subject to ....