Heard learned counsel for the petitioner and learned
Senior Standing Counsel for the CGST and CX.
2. This writ application has come up for final hearing
on one of the contentions noticed by this Court in its order dated
29.04.2026. Since the order dated 29.04.2026 is a detailed order
containing the relevant facts, the prayers made in the writ
application and the pleadings available on the record, it would
be appropriate to extract the entire order dated 29.04.2026
hereunder for a ready reference:-
“Heard learned counsel for the petitioner and
learned counsel for the CGST.
