2024 (7) TMI 482

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....For the Appellant : Mr. J.K. Mittal Mr. Paritosh Sinha Mr. Amitava Mitra Ms. Sonia Nandy.   For the Respondents : Mr. Uday Shankar Bhattacharya Mr. Tapan Bhanja.   JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order passed by the learned Single Bench declining to grant any interim order in the writ petition viz., W.....

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.... the learned advocate for the appellant placed reliance on the decision in the case of Sunder System Pvt. Ltd. vs. Union of India & Ors. reported in 2020 (33) GSTL 621(Del.). 4. Further, it is contended that the show-cause notice was issued answerable to the Additional Director General (Adjudication) of GST Intelligence, Mumbai. The appellant had filed its reply to the show-cause notice and the....

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....ceipt of the same, the appellant had submitted a representation on 1st February, 2024 referring to a writ petition, which was filed by them in W.P.A. 9384 of 2020 challenging the show-cause notice and directed to defer the proceedings. In the said representation, the appellant has also referred to section 73 (4) (b) of the Finance Act contending that the adjudication proceeding has already become ....

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....ated in a writ petition based on affidavits. Therefore, the respondents/department should file their affidavit in opposition in the writ petition and the writ petition should be heard and decided on merits. 7. In the meantime, if the show-cause notice is adjudicated by the authority, then the entire writ proceedings would become infructuous. Therefore, we are of the view that the adjudication p....