2026 (8) TMI 1444

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....br>HON'BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. Manoj J. Raikar, Advocate For the Respondents : Smt. Nandini Somapur, Aga ORAL ORDER : The present petition is filed seeking for the following reliefs: "i. Issue a writ of certiorari or any other appropriate writ, order or direction quashing the Appeal Order dated 07.05.2026 passed by Respondent No.1 in Appeal ....

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....shing the Summary Show Cause Notice dated 15.11.2024 bearing Reference No. ZD291124060168E Passed by Respondent -2, produced at Annexure - D; v. Issue a writ of certiorari or any other appropriate writ, order or direction quashing the Rectification Order dated Passed by Responelt-30.10.2025 bearing Reference No. ZD291025119383I, passed by Respondent 2 produced at Annexure - J; vi....

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..... The petitioner being aggrieved by the order dated 31.03.2025 (Annexure-B to the writ petition) passed under Section 73(9) of the Goods and Services Tax Act, 2017 [Hereinafter referred to as the 'Act'] filed an application for rectification under Section 161 of the Act on 08.09.2025. However, the same was rejected on 30.10.2025 (Annexure-J to the writ petition). Subsequently, the petitioner prefe....

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.... is available to prefer an appeal. Further, by virtue of sub-section (4) of Section 107 of the Act, the Appellate Authority may allow appeal to be presented within a further period of one month. Hence, it is clear that the appeal is filed after 83 days of the period as contemplated under sub-section (4) of Section 107 of the Act. 5. Since questions of facts are required to be adjudicated in the....