ORDER

This writ petition is filed challenging the impugned order dated

04.09.2025 and the further orders of rejection of rectification dated

09.12.2025 and 28.01.2026.

2.Upon perusing the impugned order, it can be seen that upon mismatch between GSTR 2A and 3B, the impugned order was passed. The explanation given by the petitioner in the affidavit filed in support of the writ petition is that already the amount was paid under the form DRC-03 and the same was uploaded. It can be seen that due to some technical defect, the form could not be opened and it was not viewed by the authorities. 3.In view of the same, I am of the view that an opportunity should be given to the petitioner to once again appear before the authorities and to contest the matter on merits.

4.In view thereof, this writ petition is ordered on the following terms: (i)The impugned order dated 04.09.2025 shall stand set aside and the matter stands remitted back to the file of the respondent for fresh consideration.

(ii)The petitioner shall appear before the authority without fail and place on record his reply a