2026 (10) TMI 857

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....h Kumar Rai JJ. For the Petitioner(s) : Vaibhav Krishna For the Respondent(s) : C.S.C. ORDER 1. Heard learned counsel appearing on behalf of parties. 2. The instant writ petition has been filed for the following reliefs :- A-Issue a writ, order or direction in the nature of certiorari quashing the impugned Show Cause Notice and summary thereof in FORM GST DRC-01 dated 27.08....

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....to be sensitised and guided as to the correct legal interpretation and procedural requirements for invoking Section 74 of the Act, in terms of the binding Instructions dated 13.12.2023 and 30.06.2025 issued by the Board; 3. Subsequent to the filing of the present writ petition, it appears that an order under Section 74 of the CGST Act dated 03.10.2026 has been issued, whereby rectification has ....