2025 (3) TMI 323

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....itin Singhal , Adv For the Respondents : Ms. Urvi Mohan , Adv ORDER CM APPL. 12596/2025 ( Ex. ) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 2653/2025 & CM APPL. 12595/2025 (Stay) 1. The writ petitioner has approached this Court seeking the following reliefs:- "(a) Issue a writ, order, or direction in the nature of certiorari qu....

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....GST/DGST ACT, 2017) Whereas, M/s Gaur Vijay Electricals GSTIN 07AFFPG3432C1Z2 was issued a Notice/SCN under Section 73 of CGST/SGST Act, 2017 thorough From GST DRC-01 dated 11.12.2023, whereby discrepancies observed in the GSTR- 01/GSTR- 3B/GSTR-09/other GST mismatch related issues pertaining to the tax period 01-04-2018 to 31-03-2019 were conveyed vide the attachment enclosed therewith a....

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....s evident that despite according sufficient opportunities to the Tax Payer to file his reply/objections, if any, regarding the proposed assessment of the tax as indicated vide the DRC-01 the taxpayer has neither filed any reply/objections nor appeared for personal hearing in person or through authorized representative. As such, the undersigned is left with no other option than to access the case E....