2026 (1) TMI 47

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....liefs: "i) Issue a writ of certiorari or direction in the nature of a writ or certiorari quashing the order passed under section 107(11) of the GST Act dated 07.11.2025 issued by the Respondent No. 4 for the Financial Year 2019-20 bearing No. GST. AP. No. 379/2025-26 having Reference No. ZD2911250495580 herein marked as Annexure-A. ii) Issue a writ of certiorari or direction in the nature of a writ or certiorari quashing the endorsement dated 19.08.2025 passed by the Respondent No.5 for the period April 2019 - March 2020 bearing No. LGSTO-152/ACCT/2025-26 herein marked as Annexure-B. iii) Issue a writ of certiorari or direction in the nature of a writ or certiorari quashing the order of adjudication passed under S....

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....nd services Act, 2017 and issue a writ of certiorari or any other appropriate writ or order or direction and quash the impugned Notification No. 25/2023 dated 29.12.2023 is enclosed and marked as Annexure-E2. ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned HCGP for the respondent Nos. 3, 4 and 5 and learned counsel for respondent Nos.1 and 2 and perused the material on record. 3. A perusal of material on record will indicate that pursuant to an intimation at Annexure - G in Form GST DRC-01A dated 17.05.2024, the 5th respondent issued a show-cause notice dated 24.05.2024 under Section 73(1) of the CGST/....

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.... has no option but to approach this Court by way of the present petition inter-alia contending that the inability and omission on the part of the petitioner to submit reply to the intimation notice and show-cause notice and contest the proceedings was due to bona fide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. It is further submitted that the impugned proceedings initiated pursuant to the impugned show cause notice dated 24.05.2024 is barred by limitation under Section 73(10) of the KGST Act and as such, the availability of equivalent, efficacious and....