2025 (12) TMI 1594

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....ORDER 1. Heard Shri Rishi Raj Kapoor, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned counsel for the revenue. 2. Present petition has been filed for the following relief: "(i) Issue a writ, order or direction in the nature of certiorari, quashing the impugned rectification order for MOV-09 penalty order in form GST DRC-08 No. ZD091125060541M dated 3.11.2025....

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....ax 144 (All). That petition was allowed on the following terms: "5. 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 Section 129(1)(a) of the CGST Act within a period of three weeks from today." 5. For reason of similar facts and there have been no other dispute....