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2024 (4) TMI 849
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....nder Mishra, Mr. Sushil Mishra, Ms. Prerna Vishwas, Ms. Shilpa Jati ... for the petitioner Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal, ... for the State Mr. Vipul Kundalia, Mr. Soumen Bhattacharya, Mr. Amit Sharma ... for Union of India Mr. K. K. Maiti, Mr. Tapan Bhanja ... for CGST Authorities ORDER Heard learned advocates appearing for....
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....minal in nature can be taken cognizance by the writ Court in exercise of constitutional writ jurisdiction under Article 226 of the Constitution of India while the impugned order is the adjudication order under Section 73 of the CGST Act which is an appellable order under the statute and adjudication proceeding has been initiated in accordance with law and the petitioner has participated in the pro....
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....g as an investigation authority or as an appellate authority over the impugned adjudication order and to reappreciate the material evidence and the issue raised is purely criminal in nature which is not within the ambit and scope of constitutional writ jurisdiction. The judgement relied upon by Mr. Banerjee, learned senior advocate representing the petitioner, in the case of The Comptroller an ....