2023 (6) TMI 230

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...., Advs. For the Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under: - "1. To cancel the order dated 04-05-2023 passed by respondent no.1. 2. To direct the respondent no.1 to decide the appeal on merit without insisting for pre dep....

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....ed a penalty of Rs.2,02,174/- under Section 78 of the Finance Act, 1994 and Rs.1,00,000/- under Section 78A of the Finance Act, 1994. 4. The petitioner had filed the writ petition under Article 226 of the Constitution of India, being Writ Petition No. 871/2023 captioned M/s Classic Decorators v. Assistant Commissioner, CGST Division & Ors., impugning the order in original passed by the Adjudica....