THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.31334 of 2025

ORDER:

Learned counsel Sri M.Uma Shankar appears for the petitioner.

Learned counsel Sri K.Sanjeev appears for respondent No.1.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondents No.2 to 5.

2. Heard the learned counsel for the parties.

3. The impugned order-in-original dated 20.10.2023 relating to tax periods July 2017 to March 2020 was passed by respondent No.3 imposing the liability of tax, interest and penalty after adjusting the amount paid by the petitioner through Form GST DRC-03 on the basis of an audit report. The same has been impugned in the present writ petition preferred on 14.10.2025.

4. Earlier, the petitioner had preferred W.P.No.30322 of 2025 with the same relief, which was withdrawn on

08.10.2025 due to mistake in the cause title.

5. Learned counsel for the petitioner has, inter alia, raised a number of grounds in favour of the challenge: that the show cause notice in Form GST DRC-01 was not issued under Rule 142(1)(a) of the Central Goods and Services Tax Rules, 2017 (her