2026 (4) TMI 1336

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....108083 of 2025 (T-Res) - -<br>GST<br>HON&#39;BLE MS. JUSTICE JYOTI M For the Petitioner : Smt. Lochana S. Babu And Sri. Ajay Kumar N., Advocate) For the Respondents : Smt. Nandini B. Somapur, AGA For R1 To R3 ORAL ORDER : Smt.Lochana S.Babu., counsel for the petitioner and Smt.Nandini B.Somapur., AGA for respondents 1 to 3 have appeared in person. 2. The petition is filed seeking fo....

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...., and that no adverse conclusion or demand can be raised merely on assumptions without affording the Petitioner a reasonable opportunity to present its case. (e) To grant such other relief as the Hon'ble court may deem fit in the interest of justice and equity. (f) Issue writ of certiorari thereby quashing and setting aside the order in original dated:28.10.2025 along with summar....

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....al Taxes derived his authority from January 30, 2023, order; however, since the order was valid only until December 31, 2023, he no longer possessed the power of assignment when initiating proceedings for the year 2021-2022 tax period. The consequential proceedings pursuant are non-est and without jurisdiction. Hence, they are liable to be quashed. 6. The writ of certiorari is ordered. The Pre-....