2025 (4) TMI 805

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....r the Respondent : Mr. Jagpaul Singh, Advocate ORDER 1. Impugned in this petition, filed by the petitioner by invoking Article 226 of the Constitution of India, is an Office Memorandum bearing F. No. 15/1/2020-GSTSS dated 26.07.2021 issued by Respondent No. 1 (Annexure-I) as also an Office Memorandum bearing F. No. 116/19/2020-CX-3 dated 05.08.2021 issued by Respondent No. 3 (Annexure-II). ....

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....oner was ever put on notice of such proceedings. 5. Mr. Raichandani would further submit that the Respondent No. 1 & Respondent No. 3 passed the impugned memorandum(s) straightaway and directed recoveries from the petitioner without passing any reasoned order in compliance with the judgment passed by the Division Bench. 6. Having heard learned counsel for the parties and perused the material....