2026 (4) TMI 983

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....GST<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For the Petitioner: (By Sri. Bhairav G V., Advocate). For the Respondents: (By Smt. Jyoti M., HCGP For R1 To R3; Sri Madanan Pillai, CGC For R4). ORAL ORDER Petitioner has called in question the validity of the order at Annexure-A passed under Section 74 of the Central Goods and Services Tax Act, 2017 (for short &#39;the Act&#39;). 2....

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....it would be appropriate considering the consequences that would follow from upholding the order at Annexure-A, to set aside the order at Annexure-A while reserving liberty to make out reply to the show cause notice. 4. Accordingly, the order at Annexure-A is set aside and the matter is remitted to the stage of reply to the show cause notice, copy of which is enclosed at Annexure-G. In light of ....

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....re-B is still at the stage of reply. It would be appropriate, considering that the proceedings as regards the order at Annexure-A is set aside and the matter is remitted to the stage of reply to the show cause notice enclosed at Annexure-G, that the proceedings at Annexure-B would also be clubbed along with the proceedings of the show cause notice at Annexure-G. 8. Petitioner is at liberty to m....