2024 (4) TMI 847

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.... For respondent Nos. 1 to 3 : Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax Appearing. For respondent No. 4 : Mr. Dominic Fernandez, learned Senior Standing Counsel for CBIC,. ORDER (PER HON'BLE SRI JUSTICE P.SAM KOSHY) Heard Mr. Kailash Nath P.S.S., learned counsel for the petitioner; Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appeari....

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..... 4 is already under challenge before this Court in W.P. No. 1357 of 2024 and where there is also an interim order granted by this very Bench on 12.01.2024. In view of the aforesaid developments, learned counsel for the petitioner submits that under the provisions of Section 6 of CGST Act, the Demand Order now been issued by respondent No. 2 is per se bad, illegal and unsustainable. 4. On the p....

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....11.2023 vide Circular No. 4 of 2023, which mandates that the orders passed in original have to be uploaded electronically on the portal so far as legal enforceability is concerned. Learned counsel further contended that in the instant case, as the order has since been not uploaded, the action on the part of the State Authorities cannot be found fault with. 7. Considering the provisions of Secti....

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....er passed by the Central Authorities does not by itself empowers the State agencies to again initiate the proceedings in which the Central Authority i.e., respondent No. 4 has already initiated and passed an Order-in- Original. As regards the second ground raised by the learned State counsel that lack of proper and timely intimation by the petitioner, a correspondence made by the petitioner would ....