O R D E R

This Writ Petition is filed challenging the impugned order dated 28.10.2025.

2. Upon hearing the learned counsel for the petitioner and upon perusal of the impugned order, it is seen that there is discrepancy between GSTR-1, GSTR-3B and GSTR-2A, the petitioner did not avail the opportunity when the show cause notice and personal hearing notices were issued. Accordingly, the impugned order came to be passed ex parte.

3. It is the contention of the petitioner that since the show cause notice as well as the personal hearing notices were uploaded on the web portal and no physical service of the notices was effected, the petitioner failed to respond to the same and therefore, the impugned ex parte order came to be passed.

4. This Court, taking into account the said submission, is of the view that one more opportunity can be granted to the petitioner, however, on condition that the petitioner pays 25% of the disputed tax amount. This Writ Petition is allowed on the following terms:

i.