2026 (2) TMI 954

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....For the Petitioner(s) : Vikas Singh, Raja Babu Gupta For the Respondent(s) : C.S.C. ORDER 1. Heard learned counsel for the parties and perused the record. 2. This is a writ petition under Article 226 of the Constitution of India whereby the petitioner has made the following prayer: "i. Issue a writ, order or direction in the nature of Certiorari, quashing the impugned Order da....

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....(6) of the CGST/UPGST Act, 2017. iii. Issue a writ, order, or direction declaring that the rejection of the petitioner's appeal solely on technical grounds violates the principles of natural justice and the fundamental rights guaranteed under Articles 14 and 21 of the Constitution of India." 3. From perusal of records, it appears that a show cause notice was issued to the petitione....