2024 (7) TMI 291

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.... : Onkar Pandey, Arjun Gupta For the Respondent : C.S.C. ORDER Heard learned counsel for the petitioner and the counsel who appears on behalf of the State-respondents. This petition has been filed with the following prayers:- "i. Issue a writ, order or direction in the nature of Certiorari quashing the order dated 22/11/2023 passed by opposite party no. 2 ie Deputy Commissione....

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.... Act. The petitioner in his representation had mentioned that he has not claimed any excess Input Tax Credit (ITC) and the petitioner was not served any notice under Section 73 as alleged in the impugned order. The learned Standing Counsel has read out the contents of the impugned order, from the same it is evident that the petitioner was initially issued the notice under Section 73(8) for depo....

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.... the petitioner was only buying time so that final orders could not be passed within the limitation period of three years as provided under the Act and the Rules, therefore, the impugned order has been passed. It has also been argued that the petitioner has statutory remedy under Section 107 of the GST Act. It has also been pointed out by the counsel for the State-respondents that the order dat....