9911796707
TMI Blog2025 (3) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... s and sufficient cause, it is deemed just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 08.11.2023 and remitting the matter back to the first respondent for reconsideration of the matter afresh in accordance with law to the stage of petitioner submitting reply to the impugned show-cause notice by imposing cost of Rs.10,000/- on the petitioner payable to the High Court Advocate Welfare Fund.
The matter is remitted back to the first respondent for reconsideration afresh in accordance with law - petition alowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017 for being illegal, unreasonable, arbitrary and discriminatory and violative of Articles 14, 19 and 300A, along with the attendant actions; D. Grant such other relief that this Hon'ble Court may think fit including the cost of this petition in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. 3. A perusal of material on record will indicate that pursuant to notice dated 24.08.2022 under Section 61 of the CGST Act/KGST Act 2017, the first respondent issued a pre-intimation notice dated 12.12.2022 under Rule 142 (1A) of the CGST/KGST Rules, 2017, to the petitioner, who did not issue any reply/response to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed an appeal on 21.10.2024 which was dismissed as barred by limitation vide impugned order dated 19.11.2024. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach this Court by way of the present petition inter alia contending that the inability and omission on the part of the petitioner to submit a reply to the pre-intimation notice and show-cause notice and contest the proceedings was due to bona fide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. 6. Per contra, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitting reply to the impugned show-cause notice by imposing cost of Rs.10,000/- on the petitioner payable to the High Court Advocate Welfare Fund. 9. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 08.11.2023 passed by the first respondent under Section 73 (9) of the CGST/LGST Act, 2017 at Annexure-A is hereby set aside. (iii) The matter is remitted back to the first respondent for reconsideration afresh in accordance with law subject to the petitioner depositing Rs. 10,000/- to the High Court Advocate Welfare Fund. (iv) The petitioner is directed to appear before the first respondent on 27.03.2025 at 2.30 p.m. without awaiting further notice from the first respondent. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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