THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO QUASH THE EX-PARTE ORDER OF ADJUDICATION UNDER SECTION 73 OF THE GST ACTS, DATED 23.12.2025 PASSED BY THE RESPONDENT AS AT ANNX-A; TO RELEGATE THE MATTER TO THE SHOW CAUSE NOTICE LEVEL SO THAT THE PETITIONER WILL HAVE AN OPPORTUNITY TO PRODUCE THE BOOKS OF ACCOUNTS BEFORE THE RESPONDENTS.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner has called in question the Order of Adjudication dated 23.12.2025 under Section 73[9] of the Central Goods and Services Tax Act, 2017 [for short, ‘the Act’] on the ground that it has not been served with the Show Cause Notice though the Order refers to the Show Cause Notice being sent to the registered e-mail ID. Sri Y C Shivakumar, the learned counsel for the petitioner, and Sri K Hemakumar, the learned Additional Government Advocate, who accepts notice for the respondents, are heard.

Sri Y C Shivakumar submits that though the impugned order refers to the Show Cause Notice being sent to the registered e-mail ID, the petitioner is categorical in stating th