2025 (10) TMI 600

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.....S.C. ORDER 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Present petition has been filed for the following relief: "i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned notice in DRC-01/Form GST MOV-07 dated 20.08.2025 and the impugned order issued in GST For....

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....er Enterprises vs State of U.P., (2023) 13 Centax 144 (All). That petition was allowed on the following terms: "12. In light of the above, the order passed by the authorities dated October 19, 2023 is quashed and set aside. The authorities are directed to carry out the exercise in terms of Section 129(1)(a) of the CGST Act within a period of three weeks from today." 5. For reason of si....