2025 (1) TMI 193

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....MR RAJ TANNA, AGP FOR THE RESPONDENT ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh M. Dave for the petitioner, learned advocate Mr. Deepak Khanchandani for respondent No.1 and learned Assistant Government Pleader Mr. Raj Tanna for respondent Nos.2 and 3. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner....

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....Petitioners pursuant to summary of the order dated 13.8.2019 (Annexure- "A")." 3. Learned advocate Mr. Paresh Dave for the petitioner submitted that respondent No.3 has passed a summary of the order dated 13th August, 2019, however no detailed order is made available to the petitioner. It was pointed out that on the basis of such summary of order in Form GST DRC-07 dated 13th August, 2019, the res....

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....r under Section 73 of 74 of the GST Act. It was also further submitted that, under instructions, that thorough verification of the records is made and no detailed order is found on record for which summary of order dated 13th August, 2019 is uploaded by respondent No.3. 5. In view of the above submissions, the petition succeeds and accordingly allowed. The impugned summary of order dated 13th Aug....