2025 (3) TMI 1174

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....B/2023-24 dated 12.03.2024 along with the summary 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 o....

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....w cause notice issued under Section 73 (1) of the CGST Act and it 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 petitio....