2025 (7) TMI 1605

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....the Appellant Sri. Venkatanarayana G.M, Advocate For the Respondent : Smt. Jyoti M. Maradi, HCGP ORAL ORDER In the captioned writ petition, the petitioner, a registered dealer engaged in the wholesale business of fireworks and holding GSTIN: 29AACFP1821C1ZO, has called in question the impugned order dated 20-12-2023, at Annexure- A, passed under Section 73 of the Central Goods and Service....

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.... Additional Government Advocate initially opposed the maintainability of the petition, contending that the petitioner has an efficacious alternative remedy and that the writ jurisdiction cannot be invoked to circumvent a reasoned adjudicatory order. However, upon perusal of the records, it is evident that the impugned order is premised on the assumption of due service solely based on electronic co....

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....ioner shall appear before the respondent-Authority on the date now fixed, i.e., 15.07.2025 and participate in the proceedings. The respondent shall thereafter adjudicate the matter afresh, in accordance with law, after providing reasonable opportunity to the petitioner. 6. For the foregoing reasons, this Court passes the following: ORDER (i) The Writ Petition is hereby allowed. ....