2021 (5) TMI 767

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....O. 5242/2021 (T-RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S. SUNIL DUTT YADAV Petitioner (By Sri. Harish V.S. Advocate) Respondents (By Sri.K.Hema Kumar, AGA) ORDER The petitioner has challenged the impugned order passed at Annexure-A as being contrary to the power conferred under Section 5(3) of the KGST Act, 2017/CGST Act, 2017. The petitioner has also assailed the order passed unde....

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....Section 5(3) of the GST Act. 2. It is contended that the principles laid down by the Gujarat High Court regarding impermissibility of delegation needs to be taken note of. 3. It is to be noticed that proceedings were initiated against the petitioner under Section 67 of the KGST Act, 2017 as per the notice at Annexure-B calling upon the petitioner to furnish documents as detailed at Sl.Nos.1 ....

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....has been filed. 6. Statement is made by the learned Additional Government Advocate that on the basis of the material available necessary report would be sent to the concerned to initiate assessment proceedings as per law and that they do not intend to further proceed with the proceedings under Section 67 of the Act and such submission is stated to be made under instructions of the respondent No....

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....exure-A dated 24.01.2019 designating proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon. However, it must be noted that in light of disposal of the main petition while recording the statement of the Government Advocate stated to be made upon instructions that proceedings under Section 67 of the Act will not be proceeded with on the basis of the material made availabl....