2024 (9) TMI 1231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rai and Mr Sanjay Sharma, Advocates. For the Respondents Through: Mr Aviskar Singhvi, ASC, Mr Vivek Kr Singh, Mr Naved Ahmed and Mr Shubham Kumar, Advocates. ORDER PER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 09.03.2024 (hereafter the impugned order) passed under Section 73 of the Integrated Goods and Services Tax Act, 2017 (hereafter the IGS....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e decisions of this Court in in M/s ACE Cardiopathy Solutions Private Limited v. Union of India & Ors.: Neutral Citation No.2024:DHC:4108-DB as well as Kamla Vohra v. Sales Tax Officer Class II: Neutral Citation No.2024:DHC:5108-DB and the matter be remanded to the adjudicating authority. 5. In view of the above, the present petition is allowed and the impugned order is set aside. The petitione....