2024 (3) TMI 788

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....rned counsel for the appellant, the learned counsel for the respondent and perused the record. 2. Learned counsel for the appellant submits that on 4.8.2023 in Writ Tax No.932 of 2023 ( M/s Purwar Trading Company Vs. State of U.P. and anther) wherein the following order was passed :- "Pursuant to notice under Section 129(1) of the G.S.T. Act 2017, the petitioner has deposited the amoun....

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....s passed an order dated 21.9.2023 observing that in compliance of the order of the High Court, the direction to the competent authority was to pass necessary order in accordance with law and in terms of the provision of Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act, 2017'), the proceedings were already been concluded in accordance with law. 4. Learned counsel....

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.... has dismissed the contempt petition being not maintainable by observing that there is no provision under the G.S.T. Act for deciding the representation. 6. However, learned counsel appearing for respondent has placed on record synopsis along with certain documents which are taken on record. It is submitted that the representation of the petitioners stand decided on 21.9.2023 as noticed above, ....