2026 (10) TMI 437

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....24-25 along with Form GST APL-02 dated 31.07.2025 bearing Reference No. ZD290725129988H is passed by the Respondent No.1 (Annexure-A); and, ii) To issue a Writ of Certiorari quashing the impugned Order-In-Original dated 22.12.2023 bearing No. CTO/LGSTO440/DRC-07/VJP/23-24/B-13497 along with Form GST DRC-07 dated 30.12.2023 bearing Reference No. ZD2912230981549 passed by the Respondent No.2 (Annexure- B); and, iii) To issue a Writ of Mandamus directing the Respondent No.2 to provide a copy of the Show Cause Notice dated 29.09.2023 bearing No. CTO/LGSTO440/DRC-01/VJP/23-24/B-3847 to the Petitioner; and, iv) To issue a Writ of Mandamus directing the Respondent No.2 to reconsider the matter in fresh adjudication from ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Thereafter, on 29.09.2023, respondent No.2 issued a show cause notice under Section 73(1) of the GST Act read with Rule 142(1)(a) of the GST Rules to the petitioner. However, there is no material on record to indicate that the said notice was served on the petitioner through GST portal, RPAD or e-mail, as required under Section 169 of the GST Act. Respondent No.2, without affording an opportunity to the petitioner, passed an ex-parte impugned order, confirming a tax demand of Rs.22,67,000/-. 5. It is the case of the petitioner that neither the show-cause notice nor the impugned order was communicated to the petitioner. Thereafter, respondent No.2 issued Form GST DRC-07 - summary of the impugned order, on 30.12.2023. It was only when t....