2026 (7) TMI 1754

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....ppeal No. 1337 of 2026 (T - Res) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.G. PANDIT AND HON&#39;BLE DR. JUSTICE K. MANMADHA RAO For the Appellants : Sri. Aravind V Chavan, Advocate For the Respondents : Sri. Bharath Kumar V, Advocate ORAL JUDGMENT PER: HON&#39;BLE MR. JUSTICE S.G. PANDIT: Heard Sri. Aravind V. Chavan, learned counsel for the appellants - revenue and Sri. Bharath Kuma....

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....pugned order dated 17.12.2025 allowed the writ petition and quashed the Show Cause Notice dated 01.08.2024 as well as the order in Original dated 21.11.2025 reserving liberty to the respondent - appellants herein to initiate appropriate proceedings in accordance with law. The said order is challenged in the present appeal. 3. Sri. Aravind Chauhan, learned counsel for the appellants - revenue wo....

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....providing an opportunity of hearing, the revenue appellants herein passed order in original. Therefore, he submits that the matter needs to be sent back to the Adjudicating Authority to consider the objection and to provide an opportunity to the respondents - assessee and then to pass appropriate order. 5. We have gone through the order in original. Paragraph No.25 of the order in original note....