2024 (9) TMI 1013

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....t : C.S.C. ORDER 1. This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the impugned order dated 05.09.2024 passed by respondent no. 3 under Section 20 of the Integrated Goods and Services Act, 2017 read with Section 129(3) of the CGST Act, 2017 (hereinafter referred to as the 'Act'). 2. Shri V.K. Upadhya, learned Senior Co....

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....l error. Normally in such cases, we do not exercise our jurisdiction and relegate the writ petitioner to the alternative remedy of statutory appeal. However, in this case we are of the view that relegating the writ petitioner to the statutory appeal would be a significant waste of time and energy of the petitioner and the department. Since the mistake is clearly only a typographical error. 5. I....