2025 (5) TMI 1344

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....2023 bearing No. DCCT-5.7/DGST-5/Adjudication Order u/s 74 (9)/No. 11/2023-24 issued by the Respondent No. 1 and enclosed as Annexure E1. b. Issue a writ of certiorari or any other suitable writ quashing the summary of order u/s 74 (9) for the F.Y. 2019-20 in Form GST DRC 07 dated 06/01/2024 bearing reference No. ZD290124010045Z issued by the Respondent No. 1 and enclosed as Annexure E2. c. Issue a writ of certiorari or any other suitable writ quashing the adjudication order u/s 74 (9) for the F.Y. 2018-19 dated 31/05/2023 bearing No. DCCT-5.7/DGST-5/Adjudication Order u/s 74 (9)/No. 10/2023-24 issued by the Respondent No. 1 and enclosed as Annexure F1. d. Issue a writ of certiorari or any other suitable writ quashing the summary o....

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....oceeded to pass the impugned orders at Annexures -E1, E2, F1 and F2, dated 31.05.2023, 06.01.2024, 31.05.2023 and 06.01.2024 respectively, which are assailed in the present petition. 4. Learned counsel for the petitioner submits that the petitioner did not receive Show Cause Notices and 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 respondent 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 submi....