2022 (7) TMI 508

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....hrough: Mr. Chinmaya Seth, Advocate. Respondent Through: Mr. Anuj Aggarwal, ASC with Ms. Ayushi Bansal and Mr. Sanyam Suri, Advocates. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. The substantive prayers that have been sought by the petitioner in the instant writ petition are extracted below: "(i) Issue a writ or order in the na....

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....e does not wish to press the second prayer, which concerns costs. 1.2. The statement of Mr Seth is taken on record. 2. The principal plea of the petitioner is that a show-cause notice (SCN) issued earlier i.e., SCN dated 08.02.2021, has already been adjudicated by the concerned authority, via the order dated 12.05.2022. 2.1. Concededly, via the aforementioned adjudication order, the refun....

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....e fact that the adjudication order has been passed and an appeal has been lodged by the petitioner before the concerned appellate authority. 4.1. Ms Bansal says that impugned demand notice dated 14.06.2022 has been issued to protect the interests of the respondent i.e., the revenue. 4.2. To be noted, the impugned demand notice dated 14.06.2022 refers to the provisions of Section 73(5) of the....

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....enue has been articulated, as recorded hereinabove, by Ms Bansal. 7. It is clear that once the petitioner's refund claim was rejected on the ground that it was founded on forged ITC, the petitioner would be liable to pay tax, interest and perhaps also penalty, in the event the adjudication order is sustained. 7.1. The fact that an appeal has been preferred by the petitioner, which is pending....