2026 (2) TMI 109

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....te with Mr. Summit Nayyar, Advocate. For the Respondent(s) Through: Ms. Sagira Jaffer, Assisting Counsel to Ms. Monika Kohli, Sr. AAG Mr. Parvaiz Ahmed Wani (Respondent No. 4) Present in person. JUDGMENT(ORAL) (RAJNESH OSWAL-J) 1. Through the medium of this writ petition, the petitioner has sought following reliefs: a) An appropriate writ, order or direction in the nature of writ of certiorari quashing notice bearing Reference no. ZD0109230130822 dated 30/09/23 by which show cause notice has been issued to the petitioner for assessment under section 63 of the GST Act 2017 would be illegal/bad in the eyes of law and such exercise of power qua the petitioner would tantamount to lack of jurisdiction such an order would be ....

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....ction in the nature of writ of mandamus commanding the respondent No. 3 to decide/restore/revive the appeal dismissed on the ground of delay/period of limitation to meet the ends of justice and a reasoned order may be passed and also direct the respondent No. 5 to not to remit/debit the amount of the petitioner subject to the outcome of this present petition. g) Any other relief, which this Hon'ble Court in the facts and circumstances of the case deems fit and proper. 2. The contention raised by the petitioner is that the impugned notice dated 30.09.2023 and order dated 22.12.2023 are bad in the eyes of law on the ground that the respondent No. 4 has wrongly considered that the petitioner is not a registered entity despite the f....

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....alf of the respondents. She submits that the respondents shall provide due opportunity of hearing to the petitioner and thereafter shall pass fresh order strictly in accordance with law. However, she submits that the concession so made, be not treated as precedent in future. 6. Learned Senior Counsel for the petitioner is not averse to the submission made by Ms. Monika Kohli, Sr. AAG. 7. In view of the consensus arrived at between the parties, the present petition is disposed of by quashing the order dated 22.12.2023 passed by the respondent No. 4 and order dated 15.10.2025 passed by the respondent No. 3. The petitioner is granted fifteen days' time from today to submit its response to the Show-Cause Notice, and, if necessary, an oppo....