2025 (4) TMI 1149

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.... "i) Issue a writ of certiorari, or Writ of Certiorari quashing the impugned adjudication passed by the respondent No. 3 bearing No.MA290324073362X dated 18.03.2024 at Annexure-E for the assessment year 2018-19 in so far as the petitioner is concerned. ii) Issue a writ of certiorari, or writ of certiorari quashing the impugned issued by respondent No. 3 bearing No: JCCT(VIG)/ACCT/(VIG)-02/INS1446/2023-24 dated 18.03.2024 at Annexure-F for the assessment year 2018-19 in so far as the petitioner is concerned. iii) Issue writ or declaration or writ in the nature of the declaration declaring that supply of pure services to the Forest Department is exempted from payment of KGST/CGST Act, as per the Notification No. 11/2017 C....

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....hat due to bona fide reasons and unavoidable circumstances and sufficient cause, the petitioner could not submit his reply to the show cause notice and the impugned ex-parte orders deserve to be quashed and the matter is remitted back to the respondents for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice and thereafter to pass appropriate orders. It is also submitted that the impugned orders are vitiated on account of non-consideration of the Circular issued by the Central Government, Government of India, bearing No. 183/15/2022-GST dated 27.12.2022. It is therefore submitted that the impugned orders deserve to be quashed. 5. Per contra, ....