ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

1. Heard the learned counsel appearing for the petitioner and learned counsels representing the respondents.

2. The learned counsel Ms. Umera appearing for the petitioner would give up the prayer qua the constitutional validity of Section 16(2)(c) of the CGST Act.

3. The submission is placed on record.

4. For the rest of the issue that remains, the counsel for the petitioner submits that it is already considered by this Court in W.P. No.108748/2025 disposed of on 24.11.2025. The same reads as follows:

1. The petitioner is before this Court seeking for the following prayer:

a. Issue a writ of certiorari or any other appropriate writ or quashing the order-in-appeal dated 29-03- 2025 passed by the respondent-1 order-in-appeal No.BGM-JJ-ADC-229-2024-25-GST and vide Annexure-A and quash the adjudication order bearing No.BEL-CGST-000-HUB-SUP-RHB-08- 2023-24 dated 07-12-2023 passed by the respondent -2 and vide Annexure –B.

b. And also such other and further relief as this Hon’ble Court deems fit considering the facts and circumstances of the case, to meet the ends of justice.

2. Heard the learned counsel Sri.S.G.Solargoppa appearing for the