2026 (8) TMI 1200

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.... JUSTICE C.M. POONACHA For the Petitioner : Sri. Ashwini M. Nulvi, Advocate For the Respondents : Smt. Nandini Somapur, Aga For R1 And R2 ORAL ORDER : The present writ petition is filed seeking for the following reliefs: "(a) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari to Quash Order No. ZD291223031088J and u/s 107(11) of the KGST/CGST Act, 20....

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....ted 31.03.2026 (Annexure-E to the writ petition) on the ground that the same is filed after 199 days from the date of communication of the adjudication order. Being aggrieved, the present writ petition is filed. 3. It is the case of the petitioner that it is an implementing agency on behalf of various government departments and the services rendered by the petitioner are exempted services by vi....

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....contemplated under sub-section (4) of Section 107 of the Act. 5. Having regard to the fact that the petitioner claims to pursue an exempted services and questions of facts are required to be adjudicated in the appeal filed by the petitioner, in view of the judgment of this Court in the case of Simplex Infrastructures Ltd., and Another Vs. The Joint Commissioner of Central Tax and Others [W.P.No....