Judicial review under Article 226 allows for remanding cases for fresh consideration if procedural fairness was compromised.

O R D E R

This Writ Petition is filed challenging the impugned order dated

27.10.2025.

2. Upon hearing the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondent and perusing the material records of the case, it could be seen that the petitioner has availed Input Tax Credit in respect of the motor vehicle purchased by the petitioner. Claiming that the motor vehicle is an ineligible item and that the Input Tax Credit should not have been claimed, the assessment order has been passed.

3. The contention of the learned counsel for the petitioner is that the petitioner himself voluntarily realised the same even before the assessment order and has reversed the same by way of making payment within a short time and that only because the petitioner did not appear before the authorities and properly explain the same, the impugned assessment has been passed.

4. Upon considering the said arguments, when this Court queried the learned Additional Government Pleader appearing for the respondent, the fact that the amount was reversed could not be denied. In view of the specific facts and circumstances, I am of the view that one opportunity can be granted to the petitioner herein.

5. Therefore, this Writ Petition is allowed on the following terms:

i. The impugned order dated 27.10.2025 shall stand set aside and the matter is remanded back to the file of the respondent for fresh consideration.

ii. It will be open for the petitioner to appear before the respondent and place on record all the materials and participate in the assessment proceedings and cooperate for the expeditious completion of the assessment.

iii. No costs. Consequently, the connected Miscellaneous Petition is closed.