9911796707
TMI Blog2025 (5) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... is Hon'ble Court may kindly be pleased to issue a writ, order or direction: (i) Quashing the impugned Order of Adjudication dated 16.05.2023 bearing Case ID No. 264166/04-01-2023 and KGAIN No. 1570562812/31-03-2022 passed by Respondent No. 1 under Section 73 (1) read with Section 73 (9) and Section 122 (2) (a) of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 and Rule 142 of the Goods and Services Tax Rules, 2017 for the tax periods of April 2018 to March 2019 (Annexure 'A'); (ii) Quashing the impugned Summary of Order on Form GST DRC-07 dated 17.05.2023 bearing Reference No: ZD290523011150Z issued by the 1st Respondent under the relevant provisions of the Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to the same and also did not contest the proceedings, the 1st respondent proceeded to pass the impugned ex-parte adjudication order dated 16.05.2023 and issued a summary dated 17.05.2023, followed by recovery notices etc., the petitioner is before this Court by way of the present petition. 3. It is submitted that out of abundant caution, the petitioner not only applied for rectification which is rejected vide order dated 22.11.2023 and also filed an appeal against the rectification rejection order which is also rejected vide order dated 18.01.2024 and as such the petitioner is before this Court by way of the present petition. 4. It is submitted that the inability and omission on the part of the petitioner to submit a reply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order, the aforesaid two orders also deserves to be set aside. 8. In the result, I pass the following ORDER (i) The writ petition is hereby allowed. (ii) The impugned orders at Annexure-A dated 16.05.2023, Annexure-A1 dated 17.05.2023, Annexure-B dated 22.11.2023 and Annexure-C dated 18.01.2024 are hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law. (iv) The petitioner is directed to appear before the 1st respondent on 19.05.2025. (v) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 19.05.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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