Central Administrative Tribunal Principal Bench, New Delhi O.A. No. 1736/2022 Reserved on :- 27.02.2026 Pronounced on:- 01.04.2026 Hon’ble Mr. Rajveer Singh Verma, Member (J)

Rajiv Kumar Sharma S/o Shri Vishwanath Sharma Aged 54 Years R/o E-100, 2nd Floor Saket, New Delhi-110 017 ...Applicant (By Advocates: Mr. S. Sunil)

Versus

1. Union of India Through: Secretary Ministry of Finance Department of Revenue Central Board of In-Direct Taxes & Customs North Block New Delhi – 110011

2. Chief Commissioner Central Goods & Service Tax, Chandigarh Zone Central Revenue Building, Plot No 19, Sector 17C, Chandigarh -160 017

3. Commissioner of CGST, Chandigarh Zone, Central Revenue Building, Plot No 19, Sector 17C, Chandigarh —160 017 …Respondents SHILPI GUPTA 2026.04.01 (By Advocate: Mr. Pradeep Kumar Sharma)

ORDER By way of the present Original Application, the applicant has prayed for the following reliefs:-

“8 (i) to quash and set aside the Communication dated 12.04.2022 issued from the office of Respondent No 1, Communication dated 11.05.2022 issued from the office of Respondent No. 1 and Communication dated 12.05.2022 issued by the Assistant Commissioner working in the office of Respondent No 3,