2023 (4) TMI 589

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....t Majumder, Deputy S.G.I., Mr. Debalay Bhattacharya, G.A., Mr. Paramartha Datta, Advocate, Mr. Soumyadeep Saha, Advocate. ORDER Heard Mr. Biplabendu Roy, learned counsel appearing for the petitioner. Also heard Mr. Bidyut Majumder, learned Deputy S.G.I. appearing for the respondent No.1-Union of India, Mr. Debalay Bhattacharya, learned Government Advocate appearing for the respondents No.2, ....

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....nts illegally issued show-cause notice dated 11.10.2022 to the petitioner and thereafter, passed the order of assessment dated 21.11.2022 charging further IGST along with interest and penalty against the deposited IGST. The Customs authority also did not upload the IGST paid by the petitioner in the GST Portal. Petitioner also applied for rectification of the demand order but it was also rejected ....

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....d 11.10.2022 and Summary of Show Cause Notice dated 11.10.2022 (Annexure-3 & 4 respectively), Assessment/Adjudicating Order dated 21.11.2022 and Summary of the Order dated 21.11.2022 (Annexure-5 & 6) and Order for Recovery in Form GST DRC-09 under Rule 143 of GST Rules, 2017 vide No.515 dated 09.01.2023 (Annexure-7) and Order dated 27.02.2023 in the Rectification petition (Annexure-9) for the Asse....

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....f the instant Writ Petition, Your Lordships may further be pleased to stay the operation of the Order for Recovery in Form GST DRC-09 under Rule 143 of GST Rules, 2017 vide No. 515 dated 09.01.2023 (Annexure-7) and Assessment/Adjudicating Order dated 21.11.2022 and Summary of the Order dated 21.11.2022 (Annexure-5 & 6) and all other proceedings in pursuance thereto and/or pass any such further Ord....