2022 (4) TMI 242

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....arpreet Singh, Sr. Standing Counsel [Physical Court Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- 1. There is no representation on behalf of the petitioner. 2. This writ petition is directed against order dated 26.03.2021, passed by the Commissioner, Central Goods and Service Tax and Central Excise (CGST and CX), Delhi East. 2.1. Via the impugned order, the pe....

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....nding, as an adjudication order has been passed on 08.09.2021. 5.1. It is averred that the petitioner has preferred an appeal, against the order dated 08.09.2021, and deposited 10 per cent of the tax demanded by the respondent. 6. Given the aforesaid position, the impugned order dated 26.03.2021, which has been issued, concededly, under Section 83 of the CGST Act, cannot remain efficacious, ....