Prayer : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari calling for the records in the impugned order in GSTIN 33ABBFA8472G1ZK/2020-21 dated 16/02/2025 of the Respondent and quash the same as illegal, arbitrary, wholly without jurisdiction or pass such further or other orders as this Honble court may deem fit and proper in the circumstances of this case and thus render justice.

O R D E R

1. This writ petition challenges the impugned order dated 16.02.2025 which is an assessment order passed under Section 73 of the GST Act 2017 .

2. I have heard the learned counsel for the petitioner and the learned Additional Government Pleader representing the revenue.

3. By the impugned order, the assessment was made ex-parte because the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which the assessment order was issued, the dealer's explanation on merits, and the reasons for not participating in the assessment pr