2026 (2) TMI 720

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stice C. Saravanan For the Petitioner : Mr. Bharat Raichandani For the R1, R3&R4 : Mr. R.P. Pragadish, Senior Standing Counsel and Mr. J. Harikrishnan, Junior Staning Counsel For the R2 : Mr. TNC. Kaushik, Additional Government Pleader ORDER In this writ petition, the petitioner has challenged the impugned Show Cause Notice No. 12/2025-GST-AC dated 29.09.2025. The impugned Show Caus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ons within a period of four weeks from the date of receipt of a copy of this order. (ii) Upon receipt of the objections/representations from the writ petitioners, the authority concerned shall proceed with the adjudication, on merits and in accordance with law, after affording reasonable opportunity of being heard to the petitioners. However, the orders of adjudication shall be kept in ab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e outcome of the decision of the Nine Judge Constitution Bench." 3. In view of the aforesaid judgment, this writ petition is liable to be disposed of on the same terms. Consequently, the petitioner is permitted to submit a reply to the Show Cause Notice within a maximum period of four weeks from the date of receipt of a copy of this order. 4. This Court has heard several cases, wherein eithe....