2024 (9) TMI 882

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....nsel, Central GST & Central Excise ORDER This matter is taken up by hybrid mode. 2. Heard Mr. C.R. Das, learned counsel for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the opposite party-Central GST & Central Excise. 3. The petitioner has filed this writ petition seeking to quash the demand arising out of GST DRC-07 and Order-in-Original dated 18.12.2023 unde....

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....t produce any materials before the authority at the time of assessment indicating that the income has come from shares and, as such, the same has been determined when audit was conducted. Thereafter, the proceeding was initiated against the petitioner. It is further contended that the impugned order is appealable one. Instead of approaching the appellate authority, the petitioner has approached th....