2026 (3) TMI 1694

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.... (Judgement / Order / Decisions)<br>Dated:- 2-3-2026<br>WA NO. 554 OF 2026 - -<br>GST<br>HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN AND HONOURABLE MRS. JUSTICE M.B. SNEHALATHA For the Appellant: By Adv Shri. Bobby John. For the Respondent: Adv. Smt. Thushara James-Sr.GP. JUDGMENT PER DEVAN RAMACHANDRAN, J. The appellant challenges the judgment of the learned Single Judge of this Cou....

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....rticle 226 of the Constitution of India. 3. In response to the above, Smt. Thusara James - learned Senior Government Pleader, conceded that Ext.P2 is not a notice under Section 74 of the Act, but only an intimation; which was followed by Ext.P3 notice, as evident from its title itself. She argued that the appellant never had a case that Ext.P3 was not a proper notice, as luculent from their rep....

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....ication to the appellant; and it refers to certain other intimations in the past, including a notice dated 28.09.2020, asking them to produce their books of accounts. However, Ext.P3 certainly is a notice under Section 74 of the Act, and it clearly mentions therein, to have been issued in form "GST DRC - O1", invoking Rule 142(1)(a) of the GST Rules ('Rules' for short). 5. The contra argument o....

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....only if the impugned orders are pleaded and established to be void or issued without competence, can, normally, a challenge against it be mounted before this Court, under Article 226 of the Constitution of India. 8. The learned Single Judge, though have found - in our view incorrectly - that Ext.P2 is the notice under Section 74 of the Act, he was fully justified in directing the appellant to i....