THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.29593 of 2025

ORDER:

Mr. Jai Kishan Solanki, learned counsel for the petitioner. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC)

appears for respondent Nos.1 and 2.

2. Petitioner has approached this Court during pendency of a rectification application preferred against the order-in-original dated 03.04.2024. In terms of the Notification No.22/2024- Central Tax dated 08.10.2024 (Ex.P9) and Circular No.237/31/2024-GST dated 15.10.2024 (Ex.P10), petitioner made an application for rectification on 22.04.2025 (Annexure P8). That has not yet been disposed of. Petitioner approached this Court on issuance of a garnishee notice in Form GST DRC-13 dated 30.07.2025 (Annexure P4) to recover the liability imposed.

3. Learned counsel for the petitioner has made alternate submissions that the proper officer i.e., respondent No.1 may be directed to dispose of the rectification application, in accordance with law, including the delay of 14 days in preferring it. In the alternative, he prays that this Court may interfere in the ma