2025 (11) TMI 824

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....-10-2025<br>WRIT PETITION NO. 5827 OF 2025 (T-RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.R. KRISHNA KUMAR For the Petitioner: (By Sri. Harish B. Narasappa, Senior Counsel Sri. Y.C. Shivakumar, Advocate). For the Respondents: (By Sri. K. Hema Kumar, AGA). ORAL ORDER In this petition, petitioner seeks the following reliefs: WHEREFORE, the Petitioner humbly prays that this Hon&....

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....ior Counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned Senior Counsel for the petitioner invited my attention to the impugned show cause notice in Form GST DRC-01, dated 23.11.2023 vide Annexure-C issued by the....

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....could not have been relied upon by the respondents for the purpose of passing the impugned adjudication order which deserves to be quashed on this ground also. 5. Per contra, learned AGA submits that without prejudice to their rights and contentions, the respondents have no objection for the impugned show cause notice and impugned order to be quashed by reserving liberty in favour of the respon....

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....2024 at Annexure-H bearing No. JCCT/DGSTO-4/ACCT (AUDIT)-4.6/GST/U-73/T/2024-25 and the impugned Show cause notice dated 23.11.2023 at Annexure-C bearing No. ADCOM/ENF/ACCT-21/DRC-01/INS 1547/2023-24 and by issuing directions. 8. In the result, I pass the following: ORDER i) Petition is hereby allowed. ii) The impugned orders and notices Annexures - A, H and C dated 31.08.2024, 19.07.2....