2026 (4) TMI 1815

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....propriate Writ/order/ direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof to quash and set aside impugned rectification order dated 20.10.2022 (Exhibit A); b) 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 calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof to quash and set aside impugned order in Form GST DRC 07 dated 21.04.2022 (Exhibit B); c) that this Hon'ble Court be pleased to issue a Writ of certiorari/mandamus or....

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....to provide certain tax clarifications and reasoning for the financial year 2017-18. Thereafter, on 29th September 2021, an audit notice in Form GST ADT-01 was issued by Respondent No. 3, and the Petitioner complied with the said audit notice. The audit was thereafter closed on 15th November 2022 in Form GST ADT-02. iii. On 20th October 2021, Respondent No. 4 issued certain discrepancies in Form GST ASMT-10, and also subsequently issued notices dated 29th November 2021 and 22nd December 2021 to the Petitioner. The Petitioner filed replies to the aforesaid notices seeking adjournment to submit the required documents, and an order dated 21st April 2022 came to be passed by Respondent No. 4 under Section 73(9) of the Central Goods and ....

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....d, Respondent No. 4 passed the impugned order dated 20th October 2022, wherein the error in the names of the tax payer was rectified, however, the additional demand which was over and above the demand raised in the show cause notice in Form GST DRC-01 dated 22nd December 2021 was sought to be raised. It is this rectification order that the Petitioner is aggrieved by and has restricted their prayers in respect thereof. 4. Mr. Bharat Raichandani, along with Ms. Bhagrati Sahu appeared for Petitioner, and Ms. Shruti D. Vyas, Addl. G.P., along with Mr. Aditya R. Deolekar, AGP appeared for the State, and Ms. Suman Kumar Das instructed by Vijay Kantharia appeared for Respondent Nos. 1 to 3. 5. Mr. Raichandani, learned Counsel for the Petitio....