2023 (9) TMI 956

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...., 2 & 6 : Ms. Mamta Omle a/w Mr. M.P. Sharma. For Respondent Nos.3, 4, 5 & 7-State : Mr. Himanshu Takke, AGP. Mr. Ram Ashok Shinde, State Tax Inspector Desk- (Borivali West- 501) present. P.C.:- The prayers as made in these petitions filed under Article 226 of the Constitution of India are similar. The challenge of the Petitioner is to the orders dated 18th January 2023, passed by the Depu....

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....arly seen in the paragraph titled "findings", that none of the contentions as urged by the Petitioner are recorded as also there is no discussion whatsoever on the issues as raised by the Petitioner. This more particularly, when the impugned order raises a demand against the Petitioner on interest payable under Section 50(3) of the CGST Act, 2017 as also a penalty being imposed under Section 122 o....

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....y which may be filed by the petitioner as also after granting an opportunity of personal hearing. We accept the stand taken on behalf of the Department. 6. In view of the stand as taken by the Department, further adjudication is not called for. We, therefore, dispose of these petitions by the following order : - ORDER (i) The orders dated 18th January 2023 as impugned in both the writ petition....