2026 (9) TMI 160

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....Certiorari to set aside or quashing the notice issued by the resp-3 bearing No dated 19/5/2026 for the periods 2021-22, 2022-23 and 2023-24 is enclosed herewith and marked at ANNEXURE-L. bearing No. ಸಂ.ವಾ.ತೇ.ಅ/ಲೇ.ಪ/ಕು/ಸ್ಥಿರಾಸ್ತಿ ಮಾಹಿತಿ/26-27/ಟಿ-B b) Issue a Writ of Certiorari or Writ of in nature of Certiorari quashing the impugned Order dated 03/09/2025 passed by the Respondent -3 under Section 73 of the CGST/KGST Act, 2017 for the period 2021-2022 vide Ref No. CTO (Audit)/KMT/25-26/T: at ANNEXURE-H in so for as the petitioner is concern. c....

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....the resp-2 to return the books of accounts and other documents seized as per the Seizer order dated 03/01/2024 at ANNEXURE C in so far as the petitioner is concerned. i) Issue Writ of Mandamus, or Writ in the nature of Mandamus, directing the resp-3 not to levy the CGST/KGST tax for the period 2023-24 on sale of fresh fish in so far as the petitioner is concerned. j) Issue Writ of Mandamus, or Writ in the nature of Mandamus, directing the resp-3 not to levy the CGST/KGST tax for the period 2023-24 and hold that the turnover pertaining to sale of fresh and chilled fish falling under HSN Code 0302 is exempt from GST and consequently cannot be included in the taxable turnover of the Petitioner; k) Grant such other or....

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....actual assertions are sought to be made by the petitioner assailing the orders passed vide Annexures - H, J and K to the writ petition. Hence, it is expedient that an opportunity is afforded to the petitioner to file objections to the show cause notice dated 27.11.2024 before the respondent No.3. 5. Pursuant to the impugned orders - Annexure-H, J and K, being passed, various demands have been passed - Annexures - H1, J1 and K1 to the writ petition, which are also impugned. The petitioner has also impugned the notice dated 19.05.2026 (Annexure-L to the writ petition). 6. Learned counsel for the petitioner further submits that pursuant to the seizure order dated 03.01.2024 (Annexure-C to the writ petition), the documents of the petition....