2026 (3) TMI 245

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....ISA GILL, J. (ORAL) 1. Prayer in this writ petition is for setting aside order dated 28.01.2025 passed by respondent No.1 under Section 73(9) of the Central Goods and Services Tax Act (for short 'the Act') raising demand of tax alongwith interest and penalty. 2. Learned counsel for petitioner vehemently argues that impugned order is illegal and arbitrary. Show cause notice dated 18.11.2024 i....

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....e, it did not have any reason to verify the uploading of an order on the GST, Common Portal. It is submitted that in any case said order was not communicated in accordance with law. 4. Upon hearing learned counsel for petitioner and perusing the file, we are of the considered opinion that there is substantial delay in approaching this Court while challenging order dated 28.01.2025 which is othe....

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.... is denied the ability to enforce even an otherwise rightful claim. Thus, the argument that petitioner has a good case on merits, therefore, interference should be caused is devoid of any merit, hence rejected. 6. Similarly the plea that petitioner shall be left remediless cannot come to aid of petitioner in the given factual matrix. In this regard, Hon'ble the Supreme Court in the case of Rikh....

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....at as a ground for the Court dealing with his petition under Article 226 to exercise its discretion in his favour. Indeed, the second passage extracted from the judgment of the learned C.J. in Mohammed Nooh case with its reference to the right to appeal being lost 'through no fault of his own' emphasizes this aspect of the Rule." In essence, this Court was of the opinion that once a petit....