2025 (3) TMI 363

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.... 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER : BY ADVS. AKHIL SURESH KALLIYANI KRISHNA B. ISABELL MANOJ RAHUL T. AMRITH M.J. FOR THE RESPONDENT : BY ADV. THUSHARA JAMES ( SR. GP ) JUDGMENT The petitioner has approached this Court seeking the following reliefs : i. "Issue a writ in the nature of certiorari, or any other appropriate writ, order or direction....

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....C)No.31434 of 2024, where this Court permitted the noticee in that case to take up the contention before the adjudicating authority that the notice invoking provisions under Section 74 of the CGST/SGST Acts is not warranted, and with a further direction to the adjudicating authority to treat that issue as a preliminary issue and to take a decision in that matter before proceeding further with the ....