2026 (8) TMI 1856

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....ri. Sandeep Vijaykumar, Advocate) For the Respondent : (By Sri.Mallikarju Sahukar, Aga) ORAL ORDER In this petition, petitioner seeks the following reliefs: "a. Issue a writ or such other order in the nature of certiorari to quash the order dated 22.12.2023 bearing NO.CTO/LGSTO-440/DRC-07/VJP/23- 24/B-13525 passed by the Respondent produced at Annexure-A. b. Is....

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....tax, interest and penalty. 4. Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit replies/ documents to the show-cause notice dated 29.09.2023 and resultantly could not contest the proceedings. Aggrieved by the said order the petitioner having no option has approached this Court by way of the pr....

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....ide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 22.12.2023 and remitting the matter back to the respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the im....