2026 (6) TMI 744

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....LKARNI AND AARTI SATHE, JJ. For the Petitioner: Mr. Bharat Raichandani A/W Bhagrati Sahu i/b UBR Legal. For the State: Ms. Jyoti Chavan, Addl. G.P. a/w Himanshu Takke, AGP. P.C. 1. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs: "a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any o....

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....orm GST DRC-01, as no Form GST DRC-01A was issued to the Petitioner for the issues raised in the impugned show cause notice in violation of Rule 142 of the CGST Rules, 2017: c) Issue a writ, order or direction in the nature of Mandamus / Certiorari or a writ in the nature of Mandamus / Certiorari or any other writ, order or direction under Article 226 of the Constitution of India, to dire....

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....Appellate Authority to assail the final order which has been passed on the show cause notice. 5. In the facts and circumstances of the case, it would be appropriate that the petitioner takes recourse to the appellate remedy as may be available to the petitioner. 6. We accordingly dispose of this petition with liberty to the petitioner to file an appeal challenging the order dated 26 December....