2022 (6) TMI 907

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.... CM APPL. 28401/2022 & 28402/2022 (Exemptions) 1. Allowed, subject to all just exceptions. 2. Applications stand disposed of. W.P.(C) 9516/2022 & CM APPL. 28400/2022 (Stay) 3. Present writ petition has been filed assailing the Demand Notice dated 02.06.2022 issued by the Respondent, wherein a demand has been raised on the Petitioner to deposit tax amounting to Rs.89,66,088/- along with intere....

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....ction 74 of the Act read with Rule 50(3) of the CGST Rules, 2017. The notice was adjudicated upon and the matter was decided partly in favour of the Petitioner, pursuant to which no demand was raised in the Refund Sanction/Rejection Order dated 18.05.2022. While the Petitioner has assailed part of the order by an appeal, the Respondent has not filed any appeal and it is thus not open to issue the ....