2026 (5) TMI 1501

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.... Ms. Sretapa Sinha, Mr. Dhirodhaho Chaudhuri. ORDER 1. Affidavit of service filed by the petitioner be kept on record. 2. The petitioner in the present case challenges inter alia, the show cause notice dated 30.7.2024 along with the adjudication order passed ex-parte dated 6.1.2025 under Section 74 of the Central Goods and Services Tax Act. The impugned action by the respondent no. 3 rela....

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....n passed by the authority concerned, which is under challenge in the instant writ petition. Against the order of adjudication, the petitioner has already made an attempt to file an appeal on the Goods and Sales Tax portal but due to a technical glitch, the same could not be uploaded. 5. The petitioner paid pre-deposit of 10% of the amount of tax amounting to Rs. 30,216/- (CGST & SGST each Rs. 1....

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.... 142(1A) : The proper officer may, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74 as the case may be, communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. 8. Learned counsel appearing for the respondent vehemently opposes ....

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....s from date in the prescribed manner, by raising all relevant grounds as pleaded in the writ petition, including the challenge to the issuance of the show cause notice. The concerned appellate authority shall dispose of the appeal as expeditiously as possible preferably within a period of eight weeks from the date of filing and by passing a reasoned order in accordance with law and communicate suc....