2025 (3) TMI 1301

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.... SWAMY M.,ADVOCATE FOR THE RESPONDENT : SRI. HEMA KUMAR.K, AGA ORDER In this petition, petitioner seeks the following reliefs: "a. Issue a writ of certiorari, quashing the impugned order dated 30.01.2025 (Annexure-A) passed by the respondent under Section 74 of the KGST/CGST Act, 2017. b. Issue a writ of mandamus, directing the respondent to re-determine the tax demand u....

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.... Scheme and it would be necessary to set aside the impugned order and remit the matter back for reconsideration afresh in accordance with law especially when the impugned order is exparte without providing sufficient and reasonable opportunity to the petitioner, who is before this Court by way of the present petition. 3. Per contra, learned AGA for respondent submits that there is no merit in t....

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....der Section 73 of the Act. Under these circumstances, I deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration afresh in accordance with law. 6. In the result, I pass the following: ORDER i) The petition is hereby allowed. ii) The impugned order dated 30.01.2025 (Annexure-A) passed by respondent is hereby set aside.....