2024 (9) TMI 1003

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....AND HON'BLE MR. JUSTICE SACHIN DATTA W.P.(C) 10869/2024 CM APPL. 44744/2024, W.P.(C) 12024/2024 & CM Nos.50001/2024 & 50002/2024, W.P.(C) 11222/2024 & CM No.46448/2024, W.P.(C) 7754/2024 & CM No.32155/2024, W.P.(C) 9754/2024 & CM Nos.40010/2024 & 44242/2024, W.P.(C) 10591/2024 & CM No.43570/2024, W.P.(C) 10674/2024 & CM No.43909/2024, W.P.(C) 10724/2024 & CM No.44152/2024, W.P.(C) 10777/2024 & CM No.44356/2024, W.P.(C) 10813/2024 & CM No.44537/2024, W.P.(C) 10824/2024 & CM No.44562/2024, W.P.(C) 10827/2024 & CM No.44570/2024,W.P.(C) 10964/2024 & CM No.45241/2024. Counsel for the petitioners: Mr. Rajesh Jain, Mr. Rishabh Jain & Mr. Ramashish, Advs. in item no.19. Mr. A.K. Babbar, Mr. Bharat Kumar Tripathi & Mr. Rahul Chauhan, Ad....

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....arding unreasoned orders passed under Section 73 of the Central Goods & Services Tax Act, 2017 / Delhi Goods & Services Tax Act, 2017 (hereafter the CGST Act / DGST Act), were listed on 29.08.2024. This Court has briefly considered the controversy involved in these petitions and passed the following order: "1. The common issue that arises in these batch of petitions is that the orders passed under Section 73 of the Central Goods & Services Tax Act, 2017 / Delhi Goods & Services Tax Act, 2017 (hereafter the CGST Act / DGST Act), which are impugned in these petitions are unreasoned and have been passed without considering the response submitted by the petitioners to their respective Show Cause Notices (hereafter the SCNs). Further, t....

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....site to pass such a blanket order as only some of the officers have passed such large number of orders during the last two days prior to the expiry of the limitation period. Prima facie, we find merit in the contention of the learned counsel for the petitioners that granting further period of two years to the adjudicating authority to now complete the adjudication in these cases would effectively frustrate the entire object of stipulating a specified period for completion of the adjudicatory process. 7. Mr. Aggarwal submits that the matters may be remanded back to the adjudicating authority and the period for concluding the adjudication may be confined to a specified period. 8. He seeks time to obtain instructions to make ....