2026 (7) TMI 708

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.... Lal Sharma, Advocate. For the Respondents: Mr. Virbahadur Verma, CGC, for respondent No.1-UOI. For the Respondent No. 2-State: Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General,. For the Respondents No. 3 to 5: Mr. Vijay K. Arora, Senior Advocate with Mr. Hitansh Raj and Mr. Gaurav Kumar, Advocates,. ORDER PER VIVEK SINGH THAKUR, JUDGE Petit....

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....rit in the nature of certiorari for quashing the notice dated 09.07.2024, 24.07.2024 and 01.08.2024. (iii) For issuance of a writ in the nature of mandamus directing respondents not to proceed further in pursuance to notice, summons issued by Respondent no. 3 along with intimation of tax ascertained payable under section 74 in form DRC-01 for the period 2017-18 to 2022-23." 2. Learned ....

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....d replies to the aforesaid notices, which are under challenge by way of Relief No. (ii) in the present petition. 4. It has been further submitted that the petitioner would be satisfied if the concerned authorities are directed to consider the claim/objections afresh along with documents filed/to be filed by or on behalf of the petitioner before the competent authority in response to the aforesa....

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....ioner be granted the benefit of input tax credit in question. 6. Learned Advocate General as well as Mr. Vijay K. Arora, Senior Counsel submit that, in case the petitioner files a fresh response to the summary show cause notices/detailed notices before the competent authority along with relevant documents to substantiate the claim of petitioner, the competent authority shall decide the same wit....