2026 (8) TMI 711

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..../2026, W. P. (C) 10067/2026, CM APPL. 46830/2026 and CM APPL. 46831/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ANIL KSHETARPAL AND HON&#39;BLE MS. JUSTICE SHAIL JAIN For the Petitioner Through: Mr. Govind Krishna Dixit, Ms. Anasua Chakravarti and Ms. Sanjeevani Dixit, Advs., Mr. Anuj Chauhan, Mr. Abhishek Budhiraja, Ms. Jigyasa, Mr. Harsh Kumar and Ms. Geetika Advs. For the Respondents Throu....

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....titioner/assessee concerned, ex-parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing. (iii) In case where the order-in-original is passed ....

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....nd order-in-appeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing." 2. Learned counsel representing the Respondents is unable to distinguish the aforesaid judgment. 3. Pe....