2023 (3) TMI 932

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntral GST and Central Excise, Patna, The Superintendent, CGST, Phulwarisharif Range, Patna<br>GST<br>2023 (3) TMI 932 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC<br>Dated:- 2-1-2023<br>Civil Writ Jurisdiction Case No. 15035 of 2022 - -<br>GST<br>Honourable The Chief Justice And Honourable Mr. Justice Partha Sarthy For the Petitioner/s : Mr. Sanjeev Kumar, Advocate For the Respondent/s : Dr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction of the respondent is in blatant violation of principles of natural justice and contrary to the procedure prescribed under GST Act. ii) To issue a Writ in the nature of Mandamus commanding the respondents to initiate proceeding under the GST Act for adjudication of liability of interest in accordance with law after issuing proper Show Cause Notice to the petitioner company in compliance wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntion of Rule 22(3) of the Central Goods and Services Tax Rules, 2017, it is argued on behalf of the petitioner that the suspension could have been only for a period of 30 days. In support, reliance is sought upon the order dated 31.01.2022 passed by the High Court of Delhi in W.P.(C) No. 1559/2022, titled as Shakti Shiva Magnets Private Limited Vs. Assistant Commissioner & Ors. Opposing the suc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts and circumstances, we dispose of the present petition on the following mutually agreeable terms:- (i) Petitioner shall make himself available in the office of the Respondent No. 7, namely, The Superintendent, CGST, Phulwarisharif Range, Patna, (West) Division, Patna on 03.01.2023 at 10:30 A.M, who shall positively and not latter than one week thereafter, take a decision in terms of and pursua....