JUDGMENT

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. This matter is being taken up today, as 25th November 2025 was declared a holiday on account of ‘Guru Tegh Bahadur’s Martyrdom Day’.

3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the impugned Order-in Original dated 23rd August, 2024 (hereinafter, impugned ‘OIO’) as also the impugned Order-in-Appeal dated 16th April, 2025 (hereinafter, ‘impugned OIA’).

4. A brief background of the Petitioner’s case is that, a Show Cause Notice dated 31st May, 2024 (hereinafter, ‘SCN’) was issued to the Petitioner under Section 73 of the Central Goods and Services Tax Act, (hereinafter, ‘CGST

Act’) in which additional tax demands and demands relating to ineligible ITC were raised against the Petitioner. However, no reply was filed by the Petitioner to the SCN.

5. The grievance of the Petitioner is that the time given to file the reply was only 5 days and thereafter, the impugned OIO was passed on 23rd August, 2024 itself i.e, within a period of one week after the issuance of the SCN.

6. In terms of the impugned OIO, tax demand of Rs. 3,36,42,