2026 (2) TMI 822

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....ioner (Through V.C): Ms. Sneha Arya, 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-in-original dated 15.12.2025 (Annexure P-1) along with Form GST DRC-07 arising out of Show Cause Notice dated 16.06.2025. 2. Learned counsel for petitioner vehemently argues that there is blatant violati....

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.... Learned counsel for respondent on advance notice has opposed the writ petition. She submits that petitioner has an alternative efficacious remedy of appeal available under the Act and has unnecessarily rushed straight away to this Court. It is further submitted that due opportunity of hearing was afforded to petitioner after issuance of Show cause notice dated 16.06.2025 though petitioner was req....

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....reply dated 18.09.2025; intimation dated 11.12.2025 and passing of order dated 15.12.2025 are all a matter of record. We do not find any merit in the arguments raised by learned counsel for petitioner that a confusion arose due to the wording of intimation dated 11.12.2025. Relevant portion of said intimation reads as under:- "Date for personal hearing has been adjourned against notice is....

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....of jurisdiction under Article 226 of Constitution of India in view of an efficacious alternative remedy of appeal available to petitioner under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. It is a settled position that interference by this Court in such like matters has to be minimal and actuated only with in exceptional and extraordinary circumstances. No such circumstance ....