2026 (10) TMI 82

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....09 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.R.KRISHNA KUMAR For the Petitioner : Sri. Ganesh Subhashchandra Kalburgi, Advocate For the Respondents : Sri. Girish Hulimani, Advocate For R1; Sri Mallikarjun Sahukar, Aga For R2 & R3 ORAL ORDER: In this petition, the petitioner seeks the following reliefs: "a) Issue a writ/ order/ direction in the nature of certior....

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....and referring to the material on record, learned counsel for the petitioner submits that the petitioner has obtained the GST registration certificate on 08.07.2018. The respondents issued a show-cause notice dated 11.02.2025, which was sent to the petitioner via email and the same went unnoticed by the petitioner. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, th....

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....on on the part of the petitioner that his inability and omission to reply to the show-cause notice was due to bonafide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondents in order to provide one more opportunity to the petitioner. 6.....