2026 (8) TMI 900

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....the following reliefs: "(i) Issue Writ of Certiorari or in the like nature of Certiorari quashing an impugned order an impugned ex-parte order bearing Appeal No. GST-261/2024-25 ARN No. AD290524076911R dtd: 04/04/2026, for the tax period F.Y. 2018-19 vide ANNEXURE-B passed by the Respondent No.2. (ii) Issue Writ of Certiorari or in the like nature of Certiorari quashing the Garnishee Notice bearing No. FORM GST DRC-13 U/s.79 (1) of the Act, dtd: 29/04/2026 vide ANNEXURE-C issued by the Respondent No.1. (iii) Issue a Writ of Mandamus or a direction to give benefit under as per the Circular No.183/15/2022-GST issued by the Respondent No.4 vide ANNEXURE - "D". (iv) Pass such other Order or further Orders as ....

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....No.304, CTS No.2192, 2193, Hanuman Nagar, Belagavi, today at Dharwad do hereby solemnly affirm and state on oath as under; 1. I am the petitioner in the above case; hence I know the facts of this case. I am Competent to swear to this affidavit. 2. I state that, the Respondent No.1 had passed an adjudication order dtd: 30/04/2024, U/s.73 (9) of the Act, for the Tax Period 201819, by rejecting the claim of Input Tax Credit. 3. I state that, aggrieved by the above order I have filed an appeal before the Respondent No.2. However, the Respondent No.2 has rejected my appeal on the ground of for nonappearance. 4. I state that, the first Notice had issued by the Respondent No.2 on 05/02/2026. I have filed an adjo....

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....ce dated 05.02.2026, the petitioner sought for deferment of the proceedings on the ground of the unavailability of the Chartered Accountant. Further, when the second notice dated 13.02.2026 was issued, the petitioner was unable to enter appearance either personally or through her Chartered Accountant since the petitioner was hospitalised. A copy of the medical certificate has also been annexed along with the affidavit. 6. Having regard to the fact that the petitioner was unable to appear before the Appellate Authority due to her medical condition and having regard to the fact that various contentions are sought to be urged by the petitioner on the factual aspect of the matter, it is expedient that another opportunity be afforded to the p....