9911796707
TMI Blog2025 (3) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... mmary of order passed under Section 73 of the KGST Act by the second respondent for the financial year 2018-19 vide ANNEXURE-F and consequently quash the Endorsement bearing T.No. 03/End/2024-25 dated 29.01.2025 issued by the third Respondent rejecting the application for rectification vide ANNEXURE-K; (ii) Issue a writ of Mandamus or a direction in the nature of mandamus directing the third respondent to afford reasonable opportunity to petitioner to file reply to the show cause notice bearing reference No. ACCT/LGSTO-27/M2/2A vs 3B/2018-19 dated 08.12.2024 vide ANNEXURE-E and consider the same in accordance with law; (iii) Issue a writ of Mandamus or a direction in the nature of mandamus directing the third respondent to remove the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not aware of the impugned proceedings till the impugned order dated 12.03.2024 was uploaded on the Goods and Services Tax portal, pursuant to which, the petitioner-company immediately made enquiry and filed the present petition. In addition thereto, the petitioner-company also filed rectification application, which came to be rejected vide Endorsement dated 29.01.2025 (Annexure-K). Being aggrieved by the impugned orders and endorsement, the petitioner-company is before this Court by way of present petition inter alia contending that the impugned proceedings /order and endorsement are violative of principles of natural justice warranting interference in the present petition. 4. Per contra, learned Additional Government Advocate for res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned adjudication order dated 12.03.2024 (Annexure-F) along with the summary of order passed under Section 73 of the KGST Act by the respondent No. 3 and the endorsement dated 29.01.2025 (Annexure-K) issued by the respondent No. 3 are set-aside. iii) The matter is remitted back to the respondent No. 3 for reconsideration afresh in accordance with law. iv) The petitioner-company is directed to appear before the respondent No. 3 on 24.03.2025 without awaiting further notice from the respondent No.2. v) The respondents are directed to revoke the attachment order passed during the pendency of the present petition. vi) Liberty is reserved in favour of the petitioner-company to submit reply/pleadings/documents to the show cause notice dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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