2026 (2) TMI 1102

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....m Junaid, Advocates. For the Respondents Through: Mr. R. Ramachandran, Sr. Standing Counsel. ORDER CM APPL. 10458/2026 (Exemption) 1. Exemption allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 2144/2026 & CM APPL. 10457/2026 3. A show-cause notice dated 26th June, 2025 was served on the petitioner through an email and also uploaded on the ....

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....tioner not only through uploading the same on the portal but also through the email and as such the obligation under Section 73 of the CGST Act, 2017 was duly discharged. 8. We have considered the aforesaid submissions. 9. The only point which warrants consideration is whether the proceedings should have been conducted against the petitioner particularly when there was no due certificate iss....

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....iate to allow the present petition. We hereby, quash and set aside the impugned Order-in- Original passed by the respondent authority which is produced at Annexure P-2 to the petition dated December, 2025. 12. Subject to deposit of the entire amount under the Order-in-Original which is quashed and set aside, within a period of two weeks from today accompanied with the reply to the show-cause no....