2025 (11) TMI 584

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....seeks the following reliefs: "A) Issue Writ in the nature of certiorari quashing the adjudication order passed under section 73(9) of the KGST/CGST Act, dated: 21/02/2025, bearing No: ACCT/Audit 5.4/GST/U-73/aDJ-72/2024- 25 at ANNEXURE-C, issued by Respondent-2 for the period 2020- 21 in so far as the petitioner is concerned. (B) Issue Writ in the nature of certiorari quashing the demand in DRC-07, dated: 21/02/2025, bearing reference no: ZD2902250863645 at ANNEXURE-D, issued by Respondent-2 for the period 2020-21 in so far as the petitioner is concerned. (C) Issue Writ in the nature of certiorari quashing the adjudication order passed under section 73(9) of the KGST/CGST Act, dated: 24/02/2025, bearing No: DGSTO-....

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....der section 73(9) of the KGST/CGST Act, dated: 28/04/2025, bearing No: DGSTO-05/AC(A)-5.6/ADJ/S.73/2025-26 at ANNEXURE-L, issued by Respondent-2 for the period 2021-22 in so far as the petitioner is concerned. (J) Issue Writ in the nature of certiorari quashing the demand in DRC-07, dated: 28/04/2025, bearing reference no: ZD2904250937332 at ANNEXURE-M, Issued by Respondent-2 for the period 2021-22 in so far as the petitioner is concerned. (K) Issue Writ in the nature of certiorari quashing the adjudication order passed under section 73(9) of the KGST/CGST Act, dated: 28/04/2025, Reference No: DGSTO-05/AC(A)-5.6/ADJ/5.73/2025- 26 at ANNEXURE-N, issued by Respondent-2 for the period 2022- 23 in so far as the petitioner is c....

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....ion orders dated 21.02.2025, 24.02.2025 and 26.02.2025 under Section 73 (9) of the KGST Act, all for the tax period 2020-21 which is clearly impermissible in law and the same deserve to be quashed and the matter remitted back to the respondents for reconsideration of the claim of the petitioner and to proceed further in accordance with law. 5. Insofar as the remaining impugned adjudication orders dated 29.08.2024 for the tax period 2019-20, dated 28.04.2025 for the tax period 2021-22, and dated 28.04.2025 for the tax period 2022-23, the petitioner having failed to submit a reply to the show cause notices, the respondents proceeded to pass the impugned ex-parte adjudication orders and in view of the submission made on behalf of the petiti....