2026 (3) TMI 293

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....vernment Advocate. ORDER Mrs. K. Vasanthamala, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate appearing for the Respondent. 3. The petitioner before this Court against the impugned order dated 11.11.2025....

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....ed in Form GST DRC-01, was based on the intimation in Form GST DRC-01A, which was attached along with Show Cause Notice in Form GST DRC-01. It is further submitted that the petitioner participated in the Show Cause Notice proceedings, which ultimately culminated in the impugned order. 7. A reading of the impugned order indicates that the petitioner's reply has been considered and that the impug....

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....oner has approached this Court within the period of limitation prescribed for filing an appeal before the Appellate Authority against the impugned order under Section 107 of the respective GST Enactments. 10. Accordingly, liberty is granted to the petitioner to file an appeal before the Appellate Authority within a period of thirty (30) days from the date of receipt of a copy of this order, sub....