2026 (9) TMI 1273

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....br>Writ Petition No. 24195 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Anil Kumar B., Advocate For the Respondents : Sri. K. Hema Kumar, AGA ORAL ORDER: The petitioner has called in question the Adjudication Order and the Summary of such Order dated 12.12.2025 [Annexure-A] under Section 73 of the Central Goods and Services Tax Act,....

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....9;s response. [c] The petitioner has filed Response and there are no further proceedings, and the petitioner, therefore, bonafide believed that the explanation offered has been accepted. [d] The Adjudication Order is preceded by a Show Cause Notice dated 15.09.2025 and the service of this Notice to the petitioner is only by uploading on the portal though the Adjudication Order st....

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....er Section 79 of the Act as contemplated under Rule 88C of the Rules is a matter that will have to be examined on verification of the records and [b] this Court must consider that the Adjudication Order records that the intimation as also the Show Cause Notice have been sent either over the petitioner&#39;s email or through RPAD and these are not just uploaded on the portal. 4. The out....