Great Sands Consulting Private Limted vs. The Deputy Commissioner Of

Heard the learned counsel for the petitioner and learned HCGP for the respondent in all the petitions and perused the material on record.

A perusal of the material on record will indicate that the petitioner filed Form GSTR-3B. On 21.08.2024, the respondent issued Form ASMT-10 notice, calling for explanation as to the difference/discrepancy between Form GSTR-3B and Form GSTR- 2A submitted by the petitioner. Pursuant to the same, the respondent issued show cause notice to the petitioner, who did not submit any reply to the same and consequently, the respondent NC: 2025:KHC:11664 proceeded to pass the impugned order at Annexure-A dated 30.11.2024, which is assailed in the present petitions.

Learned counsel for the petitioner submits that due to bona fide reasons and unavoidable circumstances and sufficient cause, the petitioner could not submit his reply to the show cause notice and the impugned ex-parte orders deserve to be quashed and the matters be remitted back to the respondent for reconsideration afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice and thereafter to pass appropriate orders. It is also submitted that the impugned orders are vitiated on account of non- consideration of the Circular issued by the Central Government, Government of India, bearing dated 27.12.2022. It is therefore submitted that the impugned order deserve to be quashed.

Per contra, learned HCGP for the respondent would support the impugned order and submit that there is no merit in the petitions and the same is liable to be dismissed, especially when the petitioner did not exercise his due diligence in participating in the impugned proceedings. NC: 2025:KHC:11664

A perusal of the material on record including the impugned order will indicate that it is an undisputed fact that the petitioner did not respond/reply to the show cause notice and the impugned ex-parte order has been passed without hearing the petitioner. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit the reply to the show cause notice and participate in the proceedings was due to bona fide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order and remit these matters back to the respondent for reconsideration afresh in accordance with law by issuing certain directions. In the result, I pass the following: ORDER (i) Writ Petitions are allowed; NC: 2025:KHC:11664 (ii) The impugned order passed by respondent at Annexure-A dated 30.11.2024 is hereby set aside; (iii) Matters are remitted back to the respondent for reconsideration afresh in accordance with law, bearing in mind the aforesaid Circular bearing dated 27.12.2022; (iv) The petitioner shall appear before the respondent on 21.04.2025 on which date, he shall submit his reply to the show cause notice along with relevant documents. (v) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 21.04.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE SMJ List No.: 1 Sl No.: 32