2024 (10) TMI 277

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....STICE S.R.KRISHNA KUMAR For the Petitioner (By Sri. Atul Krishna Rao Alur, Advocate). For the Respondents : (By Sri. Hema Kumar K., AGA). ORAL ORDER In this petition, the petitioner is seeking the following reliefs: (a) Issue a writ of certiorari or writ in the nature of certiorari quashing the order of adjudication passed under Section 74 of the KGST / CGST Act for the Assess....

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....ndamus directing the respondent No. 2 to condone the delay and pass the orders on the merits of the case, in so far as the petitioner is concerned. (e) Issue a writ of mandamus or writ in the nature of mandamus directing the Senior Intelligence Officer, DGCI, BZU, Bengaluru to return the seized documents as per the seizure order dated 08.02.2020 in so far as the petitioner is concerned. ....

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....tation as contemplated under Section 107 (1) & (4) of the KGST / CGST Act, which indicates that the petitioner had actually filed an appeal within the maximum condonable / extendable period of four months (3+1) months, which expired on 31.12.2024. 3. Despite the petitioner having filed the appeal within the aforesaid period of four months (3+1) as contemplated under Section 107 (1) & (4) of the....

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....ng on a factually incorrect premise coupled with the fact that the affidavit for condonation of delay has not been considered by respondent No. 2 - appellate authority warranting interference by this court in the present petition. 5. Insofar as the finding recorded by respondent No. 2 as regards non-payment of mandatory pre-deposit of 10% is concerned, the same would also have to be reconsidere....