2025 (3) TMI 1727

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....(T - RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Sushen S., Advocate For the Respondents : Sri. Akash B Shetty, Advocate ORAL ORDER: In this petition, the petitioner has sought for the following reliefs: "(i) Issue a WRIT OF CERTIORARI and quash the following impugned orders a. order-in-original No. 24/2022 dated 31.03.2022 (....

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....l for the respondents. Perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the show-cause notice issued by respondent No.1 to the petitioner dated 03.12.2020, the petitioner submitted a reply, pursuant to which, respondent No.1 passed the impugned order dated 31.03.2022 under Section 73(9) of the Central Goods and Services Tax Act, 2017 (for sho....

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.... the impugned order at Annexure-F dated 19.04.2023 and remit the matter back to the Appellate Authority for re-consideration afresh in accordance with law. 5. In the result, I proceed to pass the following: ORDER (i) Writ petition is allowed in part; (ii) Order-in-appeal at Annexure-F dated 19.04.2023 is set aside; the matter is remitted back to respondent No.2Appellate Aut....