2024 (9) TMI 502

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.....M. Sudame, Advocates for Petitioner Mr. N.S. Deshpande, DSGI for Respondent No.1 / Union of India Mr. S.N. Bhattad, Advocate for Respondent Nos.2 and 3 ORDER 1. At the outset, the learned counsel for petitioner seeks to delete the respondent Nos.4 to 6 from the array of respondents. The same is permitted at the risk and consequences of the petitioner. The deletion be carried out forthwith. ....

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....the respondents has today produced before us the copy of the original file and draws our attention to the note No.5, which according to him would be the document indicating reasons for the Commissioner forming such opinion. Though we are not legally entitled to appreciate the note, as the opinion has to be reflected from orders itself, however, in order to satisfy ourselves, we took a look at the ....

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....A) of section 122, in such manner as may be prescribed." 5. The language of Section 83(1) of the Central Goods and Services Tax Act, 2017, in our considered opinion is mandatorily to be followed as it visits the petitioner with penal consequences. It was, therefore, necessary that the impugned order under Section 83(1) of the Central Goods and Services Tax Act, 2017, indicate the reasons which w....