2026 (8) TMI 1693

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....he Petitioner(s) No. 1: Mr. Hardik V Vora (7123). For the Respondent(s) No. 1,2: Mr. Shashvata U Shukla (8069). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) Leave to amend. 1. The present writ petition has been filed seeking quashing and setting aside the impugned order dated 27.03.2026 and consequent summary order in Form GST DRC-07 passed by the respondent authority. ....

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....that, while passing the impunged order the adjudicating authority has mixed up the penalties of the petitioner and Shri Sohilbhai. 4. It is submitted that the show-cause notice has been issued against Shri Sohilbhai Salimbhai Chugda, the handler/operator of the petitioner and in paragraph No. 16.1 of the impugned order, the penalties are proposed to be imposed upon the petitioner and ultimately....

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....tted that through inadvertence, the intimation of personal hearing in respect of show-cause notice dated 26.09.2025 was issued. It is submitted that upon noticing the error, the Department issued a letter dated 20.08.2026, whereby the intimation of personal hearing dated 24.07.2026 was formally withdrawn/cancelled, clarifying that such withdrawal was only for rectifying the inadvertent issuance of....

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....in dispute that as per the show-cause notice dated 26.09.2025, the penalty proposed against the petitioner was restricted to Rs. 14,87,07,636/- under section 122(1)(ii) of the CGST Act Rs. 15,76,62,201/- under section 122(1) (vii) of the CGST Act along with penalties under sections 122(1)(x), 122(1)(xii) and 122(1)(xvi) of the CGST Act, whereas a separate penalty under section 122(1A) was specific....