2026 (3) TMI 402

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....Mr. Subir Kumar a/w Niyati Mankad, Priyanka Singh & Diksha Pandey. For the Respondent-State: Ms. Jyoti Chavan, Addl. G.P.. P.C. 1. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:- "(a) This Hon'ble Court be pleased to issue an appropriate writ, order or direction in the nature thereof declaring the Impugned Prov....

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....spondent No. 1 and Impugned Order No. AC-349/ Supdt/CGST/MW/Dn-III/R-02/HIROO/2024- 25 dated 30.01.2025 [Exhibit B], No. 348/Supdt/CGST/MW/Dn-III/R-02/HIROO/2024-25 dated 30.01.2025 [Exhibit C], and No. 347/Supdt/CGST/ MW/Dn-III/R-02/HIROO/2024-25 dated 30.01.2025 [Exhibit D] passed by Respondent No. 2, and after going through the legality, validity and proprietary of thereof, be pleased to set as....

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.... appears from the record that the Petitioner was issued show cause notice dated 19th April 2024 raising demands qua the Input Tax Credit (ITC) stated to be illegally utilized by his father. The said show cause notice was issued after the demise of the Petitioner's father. There is an order passed on the said show cause notice. The limited grievance of the Petitioner is referring to the provisions ....

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.... impugned order, the Petitioner despite several notices, did not appear before the authority, hence such contention as urged on behalf of the Petitioner, of any breach of the principles of natural justice be not entertained. 6. We have perused the record. Having heard learned Counsel for the parties, considering the peculiar facts and circumstances of the case, and more particularly when a dema....