2026 (2) TMI 996

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....#39;ble Manjive Shukla JJ. For the Petitioner(s) : Vikas Singh, Raja Babu Gupta For the Respondent(s) : C.S.C. ORDER 1. Supplementary affidavit filed today in Court is taken no record. 2. Heard learned counsel for the parties and perused the record. 3. This is a writ petition under Article 226 of the Constitution of India whereby the petitioner has made the following prayer: ....

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....ents, and (iii) passing a reasoned and speaking order in compliance with Section 75(4) and Section 75(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 I....