Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
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The HC disposed of the writ petition directing the respondent to permit the petitioner to file objections to the issued show-cause notice and to take expeditious action. The court held that the detaining officer may initiate proceedings under either Section 129 or Section 130 of the CGST Act but cannot proceed with both simultaneously; having commenced proceedings under Section 129, the officer must elect either to continue under Section 129 or to close those proceedings and proceed under Section 130. The 3rd respondent was ordered, within two days, to inform the petitioner whether it will continue under Section 129 or close those proceedings and initiate Section 130 proceedings.
The HC disposed of the writ petition directing the respondent to permit the petitioner to file objections to the issued show-cause notice and to take expeditious action. The court held that the detaining officer may initiate proceedings under either Section 129 or Section 130 of the CGST Act but cannot proceed with both simultaneously; having commenced proceedings under Section 129, the officer must elect either to continue under Section 129 or to close those proceedings and proceed under Section 130. The 3rd respondent was ordered, within two days, to inform the petitioner whether it will continue under Section 129 or close those proceedings and initiate Section 130 proceedings.
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