2026 (9) TMI 1578

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....Through: Mr. Nitin Kanwar, Mr. Dushyant Nayak, Mr. Shivam Jain, Mr. Abhishek Tuteja, Advs. For the Respondents Through: Mr. Anubhav Gupta, Adv. For R-1. ORDER 1. By way of the present Petition, the Petitioner seeks, inter alia, issuance of writ in the nature of certiorari, to quash the impugned Form GST DRC-01 dated 22.11.2024 (to be read as GSTR-1), the Order-in-Original dated 27.05.2025....

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....achment setting out the grounds and the computation of the demand. Pursuant thereto, the Petitioner filed a detailed reply on 03.12.2024, along with supporting documents and reconciliation statements, disputing the allegations and seeking a personal hearing. 5. Thereafter, as per the case set out by the Petitioner, despite its submission of reply, the Respondent issued a reminder dated 31.12.20....

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....o exercise its writ jurisdiction notwithstanding the availability of an alternate remedy. 8. Learned counsel representing the Petitioner further submits that this Court should, in case it decides to relegate the matter, condone the delay in filing the appeal before the Appellate Authority. 9. Notably, a perusal of the record reflects that the Petitioner was served with the SCN, pursuant to w....

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.... a delay of nearly one (01) year and six (06) months from the date of Impugned Order. Hence, it would not be appropriate for a Writ Court to condone such delay in exercise of its extraordinary writ jurisdiction, particularly when a statutory appellate remedy is available. 13. However, the Petitioner, if so advised, may file the appeal along with an application seeking condonation of delay, whic....