2026 (4) TMI 204

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....0679) for the Respondent(s) No. 2,3 NIDHI T VYAS(7772) for the Respondent(s) No. 1 JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) RULE. Learned Senior Standing Counsel Ms. Nidhi Vyas waives service of notice of rule on behalf of the respondents. Since a short question of law is raised in the writ petition, the same was heard extensively and is finally decided today by this presen....

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....e and wholly without jurisdiction; (E) Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction quashing and setting aside the impugned order in appeal dated 15.10.2025( Annexure N) passed by the 3rd respondent as being arbitrary, illegal, excessive and wholly without jurisdiction;" 3. At the outset, learned....

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....y when the petitioner came to know he filed an appeal before the appellate authority under Form ST-4 intimating his fresh address. The appellate authority has passed the order in appeal on 15.10.2025 by mentioning the old address. Thus, it is urged that the entire proceedings may be set aside. 4. In response to the aforesaid submissions, learned Senior Standing Counsel Ms. Nidhi Vyas appearing ....

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....However, the subsequent demand-cum show cause notice dated 22.10.2025 under Section 174(2) (d) of the Central Goods and Services Tax Act, 2017 has been issued upon the petitioner on the old address which the petitioner never received. The subsequent proceedings were also conveyed at the old address and ultimately the petitioner when filed an appeal against the order dated 29.03.2024, in appeal For....