TaxTMI 
2026 (11) TMI 289
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....d Qamar Hasan Rizvi JJ. For the Petitioner(s) : Jai Prakash Singh, Paras Pradhan For the Respondent(s) : C.S.C. ORDER 1. Heard Sri Paras Pradhan, learned counsel for the petitioner; and the learned Standing Counsel. 2. By means of this petition, the petitioner has prayed for the following reliefs: "(i) issue a writ, order or direction in the nature of Certiorari quashing th....
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.....01.2026 FY-2020-2021 ( Recovery Certificate No. DC-0901260051788)(Annexure No. 9 & 10 respectively); (v) issue a writ, order or direction in the nature of Mandamus commanding Opposite Party No.3 to reassess the petitioner's tax liability for the tax periods F.Y. 2019-20 and F.Y. 2020-21 afresh, strictly in accordance with law, after furnishing the petitioner all material relied upon ....
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....s being made under the said assessment proceedings that the petitioner approached this Court by assailing the notice in Form CGST Assessment -10 dated 29.03.2024 and 09.10.2024. 4. The learned Counsel has challenged the show cause notice as well as the assessment orders as stated above in the present writ petition. 5. The learned Standing Counsel has raised preliminary objection with regard ....
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.... aggrieved by such assessment proceedings, it was open for the petitioner to assail the same by approaching the appropriate Court or forum or by filing an appeal under Section 107 of the CGST Act, 2017. 7. Apart from the above, we do not see any reason why after a delay of more than two years, the present writ petition has been filed challenging the recovery order as well as the order of assess....