2026 (5) TMI 1812

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JJ. For the Petitioner(s) : Prashant Kumar, Sarvesh Kumar Tiwari, Shailaja Mishra For the Respondent(s) : C.S.C. ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. The present petition has been filed with the following relief(s): "i. To issue a writ, order, or direction in the nature of certiorari, quashing the impugned authorization in Form GST INS-01 (s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Credit, or initiation of penal proceedings, against the Petitioner without following due process of law and without issuance of a valid show cause notice. iv. To issue a writ, order or direction declaring that the entire proceedings initiated pursuant to the impugned Form GST INS-01 (search authorization) dated 06.09.2025 are wholly illegal, without jurisdiction, and void ab initio, and c....