2026 (4) TMI 748

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....ndent - UOI: Mr. Y.R. Mishra a/w. Mr. Upendra Lokegaonkar and Mr. Sachidanand T. Singh,. For the Respondent-State: Ms. Jyoti Chavan, Addl. GP. P.C. 1. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs : (a) that this Hon'ble Court be pleased to issue a Writ of certiorari/ mandamus or any other appropriate Writ/....

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.... or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 4 by himself, his subordinates, servants and agents, pending disposal of the present petition, not to initiate recovery of input tax credit, interest and penalty, proposed to be denied vide impugned show cause notices dated 27.09.2023, from the Petitioner and ....

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.... the Constitution of India to declare impugned Section 16(2)(c) of the CGST Act and MGST Act as null, void, arbitrary and violative of Article 14 of the Constitution of India; (f) that this Hon'ble Court be pleased to issue a Writ of certiorari/ mandamus or any other appropriate Writ/ order/ direction under Article 226 of the Constitution of India to declare impugned Section 16(2)(c) ....

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....tion of India to stay the operation of the impugned Section 16(2)(c) of the CGST Act and MGST Act till the pendency of the present petition; 2. We are informed that, although an interim order was passed on 18th December 2023 by a co-ordinate Bench of this Court (of which one of us, G.S. Kulkarni, J., was a member), the Designated Officer has inadvertently proceeded to adjudicate the show cause ....