2024 (3) TMI 1343

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....or the CGST authority. Mr. S. Roy Chowdhury, Mrs. Smita Das Del. for the UOI. Heard learned advocates appearing for the parties. By these writ petitions, petitioner has challenged the impugned show-cause notice and final adjudication order on the ground of authority having lack of jurisdiction and further on the ground that during pendency of the writ petition being WPA 5780 of 2024, wher....

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....e same time, the legal aspect is that the impugned adjudication order is appellable order under the statute, this aspect cannot be ignored. If petitioner is agreeable to pay 10% of the tax demand in that event this court in exercise of its discretionary power may hear this writ petition, otherwise, this Court is of the view that the matter should be remanded to the adjudicating authority concerned....