2025 (5) TMI 1611

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....ocate & Mr. Arvind Sharma, Advocate For the Respondents : Mr. Anup Rattan, A.G. with Ms. Sharmila Patial, Mr. Sushant Kaprate, Addl. A.Gs. and Mr. Raj Negi, Dy.A.G. ORDER Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following substantive reliefs:- "(i) a) Issue a writ in the nature of Certiorari for quashing the Impugned combined Show....

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....) passed by Respondent no.2 u/s 74 of the HPGST/CGST Rs.1,14,81,344/- (One Crore Fourteen Lakh Eighty One Thousand Three Hundred and Forty Four only) including interest and penalty on account of alleged excess/ineligible input tax credit availed by the Petitioner, being wholly without jurisdiction, illegal, non-est, arbitrary, without application of mind, in violation of principles of Natural Just....

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....stice in favour of the petitioner. vi) Dispense with filing of certified as well as true typed copies of Annexures P-1 to P-7. vii) Dispense with the serving of advance services of notices to respondents. viii) Permission be granted to place on record the photocopies of Annexure P-1 to P-7." 2. Evidently, the petitioner has come up against the show cause notice and wo....