2026 (6) TMI 433

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....br>HON'BLE MR. JUSTICE SURAJ GOVINDARAJ For the Petitioner : Sri. Vipin Upadhyay., Advocate For the Respondents : Sri. M.N. Kumar., ASG For R3 Sri. Shamanth Naik., Aga For R1 & R2 ORAL ORDER : 1. The petitioner is before this Court seeking for the following reliefs; a) this Hon'ble Court be pleased to Issue a writ of Certiorari or any other appropriate writ, order or d....

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....e. 2. The petitioner is challenging the Order-in-Original bearing No.ACCT/LGSTO-45/Adj/T.3647/2025-26 dated 15.12.2025 and DRC-07 Reference No.ZD2912252192299 dated 29.12.2025 passed by respondent No.1 under Section 739 of the CGST Act, 2017/KGST Act, 2017 produced at Annexure-A and B. 3. The submission of learned counsel for the petitioner is that a show-cause notice in terms of DRC-01 havi....

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....lso been placed on record as Annexure J1 to the present petition. The acknowledgment on the portal has also been placed on record, so also the email printout has been placed on record. 6. Despite which respondent No.1 has stated that there is no reply received, which is contrary to the records. The same violates the principle of natural justice. As such, this Court pass the following; ORDER ....