2026 (10) TMI 377

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....Vijaykumar., Advocate. For the Respondent : Sri.Mallikarjun Sahukar, Aga. ORAL ORDER In this writ petition, the petitioner is seeking for the following prayers: "i) Issue a writ or such other order in the nature of certiorari to quash the order dated 27/09/2024 bearing No. DCCT(A)-1/VJP/GST-DRC-07/2024-25/B-799 passed by the Respondent produced ANNEXURE D. ii) Pass ....

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....e passed. 3. The contention of the learned counsel appearing for the petitioner is that, due to bona-fide reasons, unavoidable circumstances and sufficient cause, the petitioner could not produce all the relevant documents before the adjudicating authority, though a reply to the show-cause notice was submitted. Hence, learned counsel seeks to remand the matter to the adjudicating authority in v....

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....e reasons assigned in the case of SRI. SIDDAPPA referred to supra, I am of the considered view that it would be appropriate to remand the matter to the respondent - authority with a direction to reconsider the petitioner's case on merits, after providing sufficient opportunity to the petitioner. Hence, I proceed to pass the following: ORDER i) The writ petition is allowed. ....