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2025 (11) TMI 1422
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....ondent(s) : C.S.C. ORDER 1. Heard Sri Parth Goswami, Advocate holding brief of learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned counsel for the revenue. 2. Present petition has been filed for the following relief: "i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned Order in MOV-09 dated notice in DRC-01/Form GST ....
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....lty in terms of Section 129(1)(b) of the Act. On that issue, reliance has been placed on Halder Enterprises Vs. State of U.P.; (2023) 13 Centax 144 (All). That petition was allowed on the following terms: "12. In light of the above, the order passed by the authorities dated October 19, 2023 is quashed and set aside. The authorities are directed to carry out the exercise in terms of Sectio....