2025 (3) TMI 1174

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....mary of order passed under Section 73 of the KGST Act by the second respondent for the financial year 2018-19 vide ANNEXURE-F and consequently quash the Endorsement bearing T.No. 03/End/2024-25 dated 29.01.2025 issued by the third Respondent rejecting the application for rectification vide ANNEXURE-K; (ii) Issue a writ of Mandamus or a direction in the nature of mandamus directing the third respondent to afford reasonable opportunity to petitioner to file reply to the show cause notice bearing reference No. ACCT/LGSTO-27/M2/2A vs 3B/2018-19 dated 08.12.2024 vide ANNEXURE-E and consider the same in accordance with law; (iii) Issue a writ of Mandamus or a direction in the nature of mandamus directing the third respondent to remove the a....

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....was not aware of the impugned proceedings till the impugned order dated 12.03.2024 was uploaded on the Goods and Services Tax portal, pursuant to which, the petitioner-company immediately made enquiry and filed the present petition. In addition thereto, the petitioner-company also filed rectification application, which came to be rejected vide Endorsement dated 29.01.2025 (Annexure-K). Being aggrieved by the impugned orders and endorsement, the petitioner-company is before this Court by way of present petition inter alia contending that the impugned proceedings /order and endorsement are violative of principles of natural justice warranting interference in the present petition. 4. Per contra, learned Additional Government Advocate for resp....