2026 (2) TMI 277

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....CE RAMESH CHANDER DIMRI Present:   For the Petitioner (through VC): Mr. Ritaj Kacker, Advocate. For the Respondent: Ms. Mamta Singla Talwar, DAG, Haryana. LISA GILL, J. 1. Prayer in this writ petition is for setting aside order dated 01.12.2025 under Section 74 of HGST/CGST/IGST Act, 2017 passed by Excise and Taxation Officer-cum-Proper Officer of State Tax, Ward-01, Sonipat. ....

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.... action under Section 74 of HGST/CGST/IGST Act, 2017 be taken. Show cause notice dated 10.09.2025 was issued in form GST DRC-01 on account of mismatch. No reply was filed. Request for adjournment for fifteen days was submitted by petitioner on 25.11.2025 but still impugned order dated 01.12.2025 was passed by Excise and Taxation Officer-cum-Proper Officer of State Tax, Ward-01, Sonipat which has b....

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....la Talwar, DAG, Haryana submits that petitioner chose not to respond to ASMT-10 issued on 28.07.2025 and thereafter despite various opportunities even after issuance of notice dated 10.09.2025, no reply was filed or action taken by petitioner till 25.11.2025 when a request for fifteen (15) more days was submitted purportedly to "prepare a smooth well substantiated reply", knowing fully well the ti....

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....xo Smith Kline Consumer Health Care 2020(19) SCC 681. 6. Though learned counsel for petitioner was at pains to submit that there has been a violation of principal of natural justice, thus, justifying intervention by this Court, we do not find this argument to be substantiated from the file and facts on record. In the given facts and circumstances and timelines as have been detailed in foregoing....