2025 (11) TMI 1916

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.... ex-parte order issued vide DRC-07 bearing Reference No. ZD290824054399Q dated 14.08.2024 read with Adjudication Order dated bearing File No. ACCT(Audit)-2/TMK/GST 19- 20/2024-25 dated 14.08.2024 issued by the First Respondent (Annexure-A & Annexure-A.1) and quash the same as arbitrary, illegal and non-est in law. as illegal, arbitrary and issued in violation of principles of natural justice. (ii) Issue a Writ of declaration or a writ in the nature of declaration or any other writ, order or direction under Article 226 of the Constitution of India by declaring Impugned Notifications numbered as 56/2023-CT dated 28.12.2023 and 25/2023 FD 20 CSL 2023 dated 29.12.2023 (Annexure- B & Annexure-B.1) issued by the 2nd and 3rd Respondents, ....

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....d not submit reply/ documents to the same which has culminated in the impugned ex-parte order and if an opportunity is given to the petitioner to file reply/ documents to the said notices by setting aside the impugned ex-parte order the petitioner would do so and the 1st respondent may be directed to directed to pass fresh order after considering the replies/ documents filed by the petitioner. It is further submitted that the impugned proceedings initiated pursuant to the impugned show cause notice dated 22.05.2024 is barred by limitation under Section 73(10) of the KGST Act and as such, the availability of equivalent, efficacious and alternative remedy by way of filing of an appeal under Section 107 of the CGST / KGST Act would not come in....