2025 (6) TMI 89

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....seeks the following reliefs: "a) CALL FOR RELEVANT records pending on the file of Respondents. (b) ISSUE an order, direction or a Writ, in the nature of WRIT OF CERTIORARI by quashing impugned communication dated 07.07.2023 under section 74 of GST Act issued by the 2nd Respondent - The Deputy Commissioner of Commercial Tax for the Financial period of 2017-18 vide Annexure - F by treating it as unjust, unfair and ultras vires. (c) ISSUE an order, direction or a Writ, in the nature of WRIT OF CERTIORARI by quashing impugned Show Cause Notice dated 31.07.2023 under section 74 GST Act issued by the 2nd Respondent The Deputy Commissioner of Commercial Tax for the Financial period of 2017-18 bearing No. DCCT (A)- 4.6/DG....

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....Vol- XVIII to the Petitioner vide F 5 by treating it as unjust, unfair and ultras (h) ISSUE an order, direction or a Writ, in the nature of WRIT OF CERTIORARI by quashing impugned order dated 30.05.2024 passed by the 4th Respondent Joint Commissioner of Commercial Tax for the Financial period of 2017-18 bearing Order number GST.AP.192/23-24 vide Annexure treating it as unjust, unfair and ultras vires. F 6 by (i) ISSUE an order, direction or a Writ, in the nature of WRIT OF CERTIORARI by quashing impugned notice dated 04.07.2024 under section 79(1)(c) GST Act issued by the 2nd Respondent the Deputy Commissioner of Commercial Tax for the Financial period of 2017-18 bearing DCCT (A)-4.6/DGSTO- 04//Τ.ΝΟ. 531/202....

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....eating it as unjust, unfair and ultras (c) Issue an order, direction or a Writ, in the nature of writ of certiorari by quashing impugned Order dated 09.09.2024 vide FORM GST DRC-13 bearing number CTO (A&R) Bangarpet /97/2024-25 issued by the 2nd Respondent-The Commercial Tax Officer vide Annexure - H by treating it as unjust, unfair and ultras vires. (d) Issue an order, direction or a Writ, in the nature of writ of certiorari by quashing impugned Order dated 24.10.2024 vide Notice U/S.79 of the KGST Act 2017 bearing number CTO (A&R) BPET/125/2024-25 issued by the 2nd Respondent The Commercial Tax Officer vide Annexure - H-1 by treating it as unjust, unfair and ultras vires. (e) And also pass such other order/direc....

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....ce with law by providing an opportunity to the petitioner to submit a reply to the show cause notice along with relevant documents and pleadings etc. 5. Per contra, learned Additional Government Advocate appearing for the respondent Nos.1 and 2 would support the impugned orders and submit that there is no merit in the petition and the same is liable to be dismissed, especially when the petitioner did not exercise his due diligence by participating in the impugned proceedings. 6. A perusal of the material on record including the impugned orders would indicate that it is an undisputed fact that the petitioner did not respond/reply to the show cause notice and the impugned ex-parte orders have been passed without hearing the ....