Court dismisses petition challenging GST notice under Section 122(1) after respondent clarification

The court dismissed the petition challenging a notice under Section 122(1) of the CGST Act after the respondents clarified that no adjudication proceeding to create a legal demand would be initiated, as the enforcement authority's involvement ceased upon submitting the enforcement report. The court acknowledged that the petitioner's grievance had been addressed based on the stand taken by the respondents and the petitioner's counsel, leading to the dismissal of the petition without further adjudication.

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Issues:
Challenge to notice under Section 122(1) of the CGST Act.

Analysis:
The judgment pertains to a writ petition challenging a notice dated 01.12.2020 issued by the 3rd respondent under Section 122(1) of the CGST Act. The respondents, through a memo, informed the court that an enforcement report had been submitted with details of observations made during an inspection and verification of the taxpayer's book of accounts. The report included advisories for initiating adjudication proceedings based on the observations. It was clarified that the enforcement authority's involvement ceased once the report was submitted, and no adjudication proceeding to create a legal demand was initiated or would be initiated. The court noted the stand taken by the respondents and the petitioner's counsel, acknowledging that the petitioner's grievance had been addressed. Consequently, the court dismissed the petition without the need for further adjudication, considering the position taken by the respondents as reflected in the memo.

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