2025 (6) TMI 2024

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....) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof, quash and set aside the Impugned Order No. ADCOM (ENF)/SJ/ACCT 18/GST/ADJ- 05/2024-25 dated 30.08.2024 issued by Respondent No.5 (Annexure-A): b) Issue a writ of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 5 by calling for the records and after going through the facts pertaining to the Petitioner's case and the validity and legality of the provisions, hold that th....

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....alidity and legality of the provisions, hold that the Show Notice Cause No. ZD290524121721) dated 30.05.2024 (Annexure-D) is non-est and without jurisdiction being barred by period prescribed in Section 73(10) read with Section 73(2) of both the CGST Act and KGST Act; f) that, pending decision of this petition, this Hon'ble Court be pleased to restrain the Respondents, their subordinates, servants and agents from recovering demand confirmed vide Impugned Order No. ADCOM (ENF)/SJ/ACCT 18/GST/ADJ- 05/2024-25 dated 30.08.2024 issued by Respondent No. 5 (Annexure-A) and stay the operation of the Impugned Order. g) for interim and ad-interim reliefs in terms of prayers above; h) for costs of this Petition; i) for such other reliefs a....

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....without prejudice to any further or any other proceedings that may be initiated on any later date under the appropriate provisions of the GST laws to re-open/re-hear/re- adjudicate/revise this order by competent authorities of the department." 5. Per contra, learned AGA for the respondents-State submits on instructions that respondent No.1 in the light of the subsequent order passed by respondent No.5 in respect of the very same petitioner for the subsequent tax period i.e.,2020-21, respondent No.5 would reconsider/re-do/re-visit the impugned order and pass appropriate orders bearing in mind the subsequent order and in accordance with law. 6. Learned counsel for other respondents jointly submit that there is no merit in the petition and t....