2025 (10) TMI 1172

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..... Vishnupriya For the Respondent (in both WPs) : Mr. C. Harsharaj, Special Government Pleader COMMON ORDER Both these Writ Petitions are being disposed of by way of this common order at the time of admission with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent who takes notice on behalf of the Respondent. 2. In these W....

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....rectification of the aforesaid order dated 25.02.2025 which has now been rejected vide second mentioned impugned order dated 26.08.2025. Hence, the Petitioner is before this Court challenging both the impugned orders as detailed above. 5. Learned counsel for the Petitioner submits that the Petitioner has a fair case to succeed and therefore, undertakes to deposit 10% of the disputed tax. 6. ....

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....it petition dated 25.02.2025 is a detailed order and does not warrant invocation of the jurisdiction of the Respondent under Section 161 of the respective GST Enactments. 8. Considering the fact that the Petitioner has not replied to the Show Cause Notice in DRC-01 dated 25.11.2024, this Court is inclined to follow the necessary view taken by remitting the case back to the Respondent to pass a ....