2022 (12) TMI 1503

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....nterest Order in Form DRC-07, vide RC.AEO-A5/GSTINS/01/2021, DT.19-11-2022, passed by the first respondent for the Tax Periods 2017-18 to 2020-21 (upto January, 2021), under the IGST, CGST and SGST Acts, 2017, is arbitrary, without jurisdiction, contrary to procedure, contrary to law, violative of the principles of natural justice, discriminatory, not sustainable and illegal and consequently set a....