2024 (9) TMI 1822

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....kar, Advocate) For The Respondents : (By Sri Hema Kumar K, Aga) ORAL ORDER In this petition, the petitioner seeks the following reliefs: "(i) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing the Endorsement issued by the respondent No.1 bearing No. JCCT(APL)MNG/2024-25 dated 21.05.2024 herein marked as Annexure-A. (ii) Issue a writ o....

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....arned counsel appearing for the petitioner and the learned AGA appearing for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the show cause notice dated 05.05.2023 issued by respondent No.2 to the petitioner, which was followed by summary of show cause notice dated 16.06.2023 in FORM GST DRC -01A, the petitioner did not s....

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....cordance with law and the petitioner may be granted liberty to submit a detail reply along with the documents and respondent No.2 may be directed to reconsider the matter afresh in accordance with law. It is also submitted that if the impugned endorsement at Annexure-A dated 21.05.2024 issued by respondent No.1-Appellate Authority is set aside since the same was issued as appeal having been barred....

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....cordance with law. So also, in view of the submissions made by the learned counsel for the petitioner that if the impugned endorsement issued by respondent No.1-Appellate Authority is set aside, the petitioner would unconditionally withdraw the appeal, the impugned endorsement is also deserves to be quashed. 8. In the result, I pass the following: ORDER (i) The petition is hereby al....