2026 (10) TMI 232

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.... Ms. Palak Mathur, Advs. For the Respondent : Ms. Urvi Mohan & Mr. Sumit Kumar, Advs. And Mr. Anuj Kumar Gupta, GST Officer. (Ward 61) ORDER 1. Through the present Writ Petition, the Petitioner prays for the following substantive reliefs: "(i) Issue a writ or order in the nature of certiorari or any other writ thereby setting aside impugned Order dated 27 .09.2021 [For GST DRC - ....

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....Central Goods and Services Tax Act, 2017 („CGST Act‟).In this regard, reliance has been placed upon the Additional Affidavit dated 18.03.2025 filed by the Respondent. 3. Learned counsel submits that the Petitioner was never granted an opportunity of personal hearing and states that the Petitioner is ready and willing to file its Reply to the Show Cause Notice and hence no personal h....

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....f whether a Reply has been filed by the taxable person. 6. Keeping in view the aforesaid admitted position, the order dated 27.09.2021 is set aside. The matter is remanded to the Adjudicating Authority for passing a fresh order in accordance with law, after affording the Petitioner an effective opportunity of personal hearing. 7. The Petitioner shall appear before the Adjudicating Authority ....