2026 (6) TMI 790

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....ONAK AND HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner: Mrs. Darshana Poddar Mishra, Advocate. For the Respondents: Mr. Amit Kumar, Sr. S.C., CGST. ORDER 1. Heard learned counsel for the parties. 2. We issue Rule in this petition. With the consent and at the request of learned counsel for the parties, the rule is made returnable forthwith. 3. The petitioner is a proprieta....

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....rder-in-original was challenged on the ground that it was made after Shibu Prasad Das had expired. Therein, the co-ordinate Bench of this Court granted a stay of all further proceedings pursuant to the impugned orders. She submits that this order was made after hearing the learned counsel for the respondents, who are incidentally the same respondents impleaded in this petition. 7. Learned couns....

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....tion of the petitioner that the impugned order has been made against a dead person, stayed all further proceedings pursuant to the impugned order. The respondents surely cannot claim ignorance of the order dated 24th January, 2025, in W.P.(T) No. 265 of 2025, which was made after hearing them. Still, after almost a year, i.e., on 23rd January, 2026, the Department has chosen to make yet another or....