2026 (9) TMI 1013

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....ra Dayal Singh And Hon'ble Swarupama Chaturvedi JJ. For the Petitioner(s) : Rakesh Kumar Garg, Yash Garg For the Respondent(s) : A.S.G.I., Abrar Ahmad, Dhananjay Awasthi, Parv Agarwal ORDER 1. Heard Sri Yash Garg, learned counsel for the petitioner and Sri Parv Agarwal, learned counsel for the revenue. 2. Present petitions have been filed for the following relief: Writ Tax No....

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.... Issue a writ, order or direction in the nature of CERTIORARI Order quashing the impugned In Original no. 40 /Assistant Commissioner/CGST/DIV-III/NOIDA/2025-26 dated 27.03.2026 passed by the respondent no.3 u/s 74 of the CGST Act, 2017 read with section 20 of the IGST Act, 2017, for the Tax Period- April 2021 to March 2022 in the F.Y 2021-22." 3. Objection is, though earlier notices were upload....

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.... 75(4) of the CGST Act, 2017 has been flouted. 7. In view of the foregoing discussion, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit, at this stage. 8. Accordingly, the impugned order dated 27.03.2026 is set aside. The matter is remitted to the authority concerned to pass a fresh order, after giving fresh opportunity of hearing to ....