TaxTMI 
TaxTMI 
2026 (10) TMI 435
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....ing the order under section 73(9) dated 11/12/2025 bearing No. DCCT/ADT/BDR/Adj. Order/2024-25 along with summary of Order bearing Ref No. ZD2912250983541 in Form GST DRC-07 for the period 2021-22 issued by Respondent No. 1 and enclosed as Annexure E. B. Issue a Writ of Certiorari or any other suitable Writ quashing the Show Cause Notice under section 73(1) dated 24/09/2025 bearing No. DCCT/ADT/BDR/DRC- 01/2025-26 along with summary of Show Cause Notice in Form GST DRC-01 for the period bearing 2021-22 reference no. ZD290925162049W issued by Respondent No. 1 and enclosed as Annexure D. C. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. Smt. Rama P.V., ....
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....authority had no option but to proceed with the adjudication and pass the impugned order. It is further submitted that the petitioner has an alternative remedy of appeal under the statute. Hence, he submits that the writ petition is not maintainable and seeks to dismiss this writ petition. 5. In response, learned counsel appearing for the petitioner submits that the statutory remedy of appeal cannot be availed of at this stage, as the period of limitation prescribed for filing the appeal has already expired. Hence, the present writ petition has been filed. She further submits that, in similar circumstances, this Court has considered the issue and remanded the matter to the authority for fresh consideration. Accordingly, she seeks to allo....
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....pregnancy during the relevant period required acceptance. 9. It is to be noticed that the authorities initially issued a notice proposing an audit. Thereafter, a show-cause notice was issued, the adjudication proceedings were undertaken and the impugned order came to be passed. Admittedly, the impugned order is an ex-parte order. The Co-ordinate Bench of this Court in the case of SRI. SIDDAPPA Vs. ASSISTANT COMMISSIONER W.P. No. 204270/2025 dated 14.08.2026 has considered the similarly placed case and remanded the matter to the concerned Authority for fresh consideration. 10. Considering the observations made by the Coordinate Bench of this Court in the aforesaid decision and taking note of the grounds urged by the petitioner as well ....