2025 (11) TMI 69

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....d Show Cause Notice dated 30.05.2024 bearing File No DCCT(A)-5.4/GST(ADT)/2024-25 along with Form GST DRC-01 dated 30.05.2024 bearing Reference No. ZD2905241156764 issued by 2nd Respondent (Annexure -A); and ii. Issue a Writ of Certiorari quashing the impugned Order-in-Original dated 06.08.2024 bearing File No. DCCT(A)-5.4/GST(ADJ)-4/2024-25 along with Form GST DRC-07 dated 06.08.2024 bearing Reference No. ZD2908240227627 passed by the 2nd Respondent (Annexure-B); and iii. Issue a Writ of Certiorari quashing the impugned Order in Appeal in APL-2 dated 14.05.2025 bearing Reference No. ZD290525044081J, passed by the 1st Respondent (Annexure - C); and iv. To issue a Writ of Mandamus or any other Writ, order(s), direc....

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....tioner to appear and furnish reply. Since the petitioner had not replied to the said Notices, the respondent No.2 passed an ex-parte Order-in-Original dated 06.08.2024. The petitioner thereafter submitted a letter seeking rectification of the impugned order along with supporting documents but the respondent did not consider the same. Consequently, the petitioner preferred an appeal on 08.04.2025 before respondent No.1 under Section 107 of the GST Act, which came to be rejected on 14.05.2025 on account of delay and limitation. Aggrieved by which, the petitioner is before this Court by way of the present petition. 4. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned co....

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....ons are seized by the Apex Court and pending adjudication before the Hon'ble Supreme Court. 7. In view of the aforesaid facts and circumstances and the submissions made by both sides which will indicate that the validity of the aforesaid Notifications are seized by the Apex Court and which will have an impact / bearing on the impugned proceedings, I am of the view that one more opportunity is required to be granted in favour of the petitioner by setting aside the impugned adjudication order and remitting the matter back to the respondents for reconsideration afresh in accordance with law by issuing certain directions. 8. Under these circumstances, in order to avoid multiplicity of proceedings and to ensure that there are no conflictin....