2026 (2) TMI 656

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.... N For the Respondent : Mr. R. Suresh Kumar, AGP ORDER This writ petition has been filed challenging impugned order dated 19.08.2025 passed by the respondent. 2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The lea....

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....ent is not certain on the aspect of invocation of appropriate provision at the time of issuance of show cause notice. Therefore, he requests this Court to set aside the impugned order passed by the respondent. 6. In reply, the learned Additional Government Pleader had fairly admitted the submissions made by the petitioner and submitted that the proceedings were wrongly invoked under Section 74 ....

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....the respondent had assumed jurisdiction under Section 74, in the later portion of the said notice, he had highlighted the provisions of Section 74A(5) of the GST Act. In such case, it is clear that the respondent had issued the said show cause notice in total non-application of mind, which leads to unnecessary confusion and hardship to the petitioner in filing their reply. In such view of the matt....