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2026 (9) TMI 944

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....ingh For the Respondent(s) : Gopal Verma, A.S.G.I., C.S.C. ORDER 1. Heard Sri Gauransh Mishra, learned Advocate holding brief of learned counsel for the petitioner, Sri Gopal Verma, learned counsel for the GSTN and Sri Arvind Kumar Mishra, learned Standing Counsel for the State. 2. Present petition has been filed for the following relief:- "(i) Issue a writ, order or direction....

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.... for the only reason that it had deposited the disputed amount, under protest. 4. On 06.08.2026, a coordinate bench had passed below quoted order:- "1. Access to justice is described to have been obstructed occasioned by technicalities. Since the entire amount of disputed tax may have been pre-deposited, the petitioner is not able to file his appeal against the order giving rise to the....

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....alt with independent of filing of such appeals." 5. Today, Sri Gopal Verma, learned counsel for the GSTN has received written instruction dated 02.09.2026 issued by the GSTN. The same has been marked as 'X' and retained on record. In paragraph no. 1 of the written instructions, it has been stated as below:- "This is in continuation of mail dated 18.08.2026 regarding the caption....