2026 (9) TMI 940

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....i Muthu For the Respondent : M/s.P.Sudarkodinachiar Government Advocate (Taxes) ORDER M/s.P.Sudarkodinachiar, learned Government Advocate (Taxes) takes notice for the respondent. 2. This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and the learned Government Advocate (Taxes) for the respondent. 3. In ....

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....filing a rectification application under Section 161 of the GST Act on 23.12.2025 which came to be rejected vide order dated 09.02.2026. During that period, the petitioner suffered cardiac arrest and therefore could not participate in the proceedings. The learned counsel for the petitioner has also referred a copy of the discharge summary issued by Meenakshi Super Speciality Hospital, Madurai, whi....

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....tioner shall also file a reply to the Show Cause Notice in DRC-01 dated 22.09.2025 together with requisite documents to substantiate the case by treating the Impugned Order dated 27.11.2025 as an addendum to the Show Cause Notice dated 22.09.2025. 10. In case the petitioner complies with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with ....