2026 (2) TMI 825

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; For the Petitioner: Mr. Himansshu Jain, Advocate. For the Respondent: Ms. Mamta Singla Talwar, DAG, Haryana. LISA GILL, J.(ORAL) 1. Prayer in this writ petition is for setting aside order dated 28.08.2024 (Annexure P-1) passed by ETO-cum-Proper Officer (State Tax), Gurugram (North) under Section 73(1) of Haryana Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nform the petitioner about any such notices. Petitioner came to know about these notices and order only on 19.11.2025, when the said CA asked the petitioner to deposit the tax for filing GSTR 3B return for the month of October 2025. It is submitted that in this factual matrix, delay of over 366 days arose in filing the appeal. The period has since increased. Learned counsel for petitioner further ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lly devoid of any merit. Dismissal of writ petition is sought. 4. We have heard learned counsel for parties and have perused the file with their able assistance but do not find any ground to cause interfere in this matter in exercise of jurisdiction under Article 226 of the Constitution of India. It is a settled position that interference by this Court in such like matters has to be minimal and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s no ground for interference. It is specifically mentioned in impugned order dated 28.08.2024 that firstly ASMT-10 dated 17.12.2021 was issued. No reply was submitted on behalf of petitioner and thereafter show cause notice in Form DRC-01 was issued on 22.05.2024. Subsequent thereto, three more opportunities were afforded with the matter being adjourned each time. It is further noted that despite ....