2025 (11) TMI 236

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....e Petitioner(s) : Mr. N.V. Krishnan For the Respondents : Mr. V. Prashanth Kiran Government Advocate for R1 ORDER Mr. V. Prashanth Kiran, learned Government Advocate, takes notice for the first respondent. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the first Responden....

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....ion 161 of the CGST Act, 2017 by the first respondent has been challenged. 4. As on date, the Appellate remedy is not available. This Court is also not inclined to direct the petitioner to file a statutory appeal, as the petitioner has not filed reply to the show cause notice in Form DRC-01 dated 29.09.2023. 5. Following the consistent view taken by this Court under similar circumstances, th....