2026 (5) TMI 1222

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....or the Respondents: Mr. Sushant Keprate, Additional Advocate General. VIVEK SINGH THAKUR, JUDGE Petitioner has approached this Court seeking following main substantial relief(s):- "i. For issuance of a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ or direction calling for the records pertaining to the Petitioners' case and after going into th....

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....urther submitted that after issuance of intimation of liability notice DRC-01A dated 06.01.2025 (Annexure P-10) and Show Cause Notice DRC-01 dated 19.08.2025 (Annexure P-15), the petitioner had submitted detailed reply (Annexure P-11) along with documents claiming entitlement to the benefit of Input Tax Credit. However, without considering the same, further proceedings in the form of impugned summ....

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....the cancellation of the supplier's registration, as well as compliance with statutory obligations by the petitioner regarding verification of the identity of the supplier (RTP), in accordance with law, as applicable. 4. It has been further submitted that, if upon consideration of the relevant documents, it is found that all purchases and transactions are genuine and supported by valid documents....

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.... quashing and set aside DRC-01 dated 19.08.2026 (Annexure P-15), with a direction to the competent authority to consider the objections, along with the documents, if any, filed within 30 days from today in response to the DRC-01A notice dated 06.01.2025 (Annexure P-10), by keeping in view the aforesaid submissions made by the petitioner and to pass fresh appropriate speaking and reasoned order the....