2026 (1) TMI 632

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.... this Hon'ble Court be pleased to: (i) Issue Writ of Certiorari or in the like nature of Certiorari quashing the Adjudication order dated 30.12.2023 passed by 2nd respondent vide No. CTO/GSTSO-222/TKE/Sec-73/T- 3189/23-24, and the DRC-07 bearing ref no. ZD291223101657H, issued by 2nd respondent is herewith enclosed as ANNEXURE E and E1; and the order passed by the Hon'ble JCCT(A) 3rd Respondent vide appeal No. GST/AP-282/2024-25 dated 16.07.2025 for the financial year 2017-18 is herewith enclose as ANNEXURE-J. (ii) Issue Writ of Mandamus and directing the Respondents to consider the returns filed by the Petitioner are correct and grant Input Tax benefit claimed by the petitioner AND (iii) Issue Writ of Pro....

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....s bank without providing adequate opportunity to the petitioner. 4. Learned counsel for the petitioner submits that the 2nd respondent has proceeded to pass the impugned assessment order without affording adequate opportunity to contest the same and the same was not communicated to the petitioner and hence, he could not submit replies/ documents to the show-cause notice and resultantly could not contest the proceedings. Pursuant to the aforesaid order, the petitioner filed an appeal on 30.09.2024 before the 3rd respondent which was dismissed on 16.07.2025 vide Annexure-J. Thereafter, on 14.11.2025, the 2nd respondent initiated the Bank Attachment against the petitioner vide Annexure-K. Therefore, the petitioner has no option but to appro....