2026 (8) TMI 1281

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....AVINASH PODDAR (9761) FOR THE PETITIONER(S) NO. 1 MS ANCHAL A PODDAR (13386) FOR THE PETITIONER(S) NO. 1 MR PARAM SHAH FOR THE RESPONDENT(S) NO. 1 ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) By this writ petition, the petitioner has prayed for the following reliefs: "37a) Issue writ of Certiorari or any other appropriate writ/order/direction quashing and setting aside....

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....ces Tax Rules, 2017, the same was served on 16.04.2024. The petitioner filed an appeal on 16.07.2024 challenging the Order-in-Original under section 107 of the Central Goods and Services Tax Act, 2017 before the appellate authority by raising various ground and by the order dated 12.03.2025, the appeal of the petitioner was rejected. The petitioner thereafter, filed a rectification application on ....

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....e had directed learned Senior Standing Counsel Mr. Shah to take instructions as to whether any hearing has been afforded to the petitioner or not before passing the impugned order dated 23.12.2025. On instructions, he has fairly submitted that the petitioner was not afforded any opportunity of hearing before passing the said order. 6. Thus, since the order dated 23.12.2025 rejecting the applica....