TaxTMI 
TaxTMI 
2025 (12) TMI 1364
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....writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in Appeal passed under section 107 of the CGST Act dated 29.07.2025 vide Appeal No. GST/AP-103/2024-25 passed by the Respondent No.2. Copy of the Order in Appeal dated 29.07.2025 is enclosed and marked as Annexure -A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing Order in Original(OIO) passed under section 73(9) of the Act dated 30/12/2023 vide No: CTO/GSTSO-222/TKE/SEC73/T.3188/23-24 passed by Respondent No.1 l.e., the Commercial Tax Officer in OIΟ Νο.35/2023-24. Copy of the Order in Original vide Order No. dated 30/12/2023 vide No: CTO/GSTSO-222/TKE/SEC73/T.3188/23-24 in OIO No.....
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....issued electronically dated 10.03.2023 bearing Reference No.ZD290323005746E by the Respondent No.1. Copy of the DRC-01A dated 10.03.2023 is enclosed and marked as Annexure-A7. viii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in Original No.413/2024-25 issued by the Respondent No.1 for the tax period 2020-21 dated 20.02.2025. Copy of the Order in Original No.413/2024-25 dated 20.02.2025 is enclosed and marked as Annexure - B1. ix) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the GST Form DRC-07 bearing Reference No. ZD2902250839680 dated 20.02.2025 issued by the Respondent No.1. Copy of the DRC-07 dated 20.02.2025 is enclosed and....
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.... in GST FORM DRC-13 dated 14.11.2025 bearing office No. CTO/GSGTO-222/DRC13/T/2349/2025-26 issued by the Respondent No.1 to the Respondent No.5. Copy of the Notice Issued under FORM GST DRC-13 is enclosed and marked as Annexure -C1. xv) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notices issued to Respondent No.5 in GST FORM DRC-13 dated 19.11.2025 bearing office No. CTO/GSTSO222/DRC-13/T/2025-26 issued by the Respondent No.1. Copy of the notice issued under FORM GST DRC-13 dated 19.11.2025 is enclosed and marked as Annexure -C2. xvi) Declare that the impugned Notification No.9/2023-CT dated 31.03.2023 is illegal and ultra vires the provisions of section 168A of Central Goods ....
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....sed under section 107 of the KGST Act. Thereafter, the first respondent initiated recovery proceedings against the petitioner by issuing third party attachment notices dated 14.11.2025 and 19.11.2025 to the fourth respondent. The petitioner only on receiving the aforesaid Notice became aware of the said ex-parte impugned adjudication orders, aggrieved by which, the petitioner is before this Court by way of the present petition. 4. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the said notices were uploaded under the head 'View Additional Notices & orders' in the common GST Portal and the same went un-noticed by the petition....
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....gs, I am of the view that one more opportunity is required to be granted in favour of the petitioner by setting aside the impugned adjudication orders as well as the Appeal Order and remitting the matter back to the respondents for reconsideration afresh in accordance with law by issuing certain directions. 8. Under these circumstances, in order to avoid multiplicity of proceedings and to ensure that there are no conflicting orders, I deem it just and appropriate to direct the first respondent to reconsider the matter afresh and pass a fresh adjudication orders in accordance with law after disposal of Special Leave to Appeal (C) No.4240/2025 by the Apex Court. 9. In the result, I pass the following:- ORDER (i) Petition is ....