2024 (11) TMI 104

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....nsel appearing on behalf of the petitioner and Sri Ankur Agarwal, learned Standing Counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner prays for the following reliefs :- "A- Issue a writ, order or direction in the nature of the certiorari quashing the order dated 22.9.2024 Form GST MOV-09 (Annexure....

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.... Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act') has been passed by the Proper Officer and not by the Adjudicating Authority, and accordingly, he submits that no appeal lies against the said order under Section 107 of the Act, wherein appeals can lie only against the orders passed by the Adjudicating Authority. He further submits that power to delegate adjudication i....