2025 (3) TMI 554

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....ishra, with Ms. Sangeeta Yadav, Advocates. P. C. 1. The above Writ Petition is filed seeking a writ, order or direction under Article 226 of the Constitution of India seeking to quash the order in Original No. 03/ADJ-DGGI/DN/2024-25 dated 30th April 2024 [for short the "impugned order"] passed by Respondent No. 3. 2. An interesting question is raised in the present Petition, namely, whether t....

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....payable by the seller [and already paid], is now sought to be recovered from the Petitioner. According to the Petitioner, this firstly is not a liability of the Petitioner at all, and secondly, would in any event amount to double taxation. Another ground raised by the Petitioner is that almost 50% of the goods which were transacted by taking recourse to the Electronic Portal of the Petitioner, wer....

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....Petition "for admission" on 25th March 2025. 8. As far as the interim relief is concerned, having heard Mr. Mishra, the learned counsel appearing on behalf of Respondent Nos. 2 and 3, and Mr. Sriram Sridharan, the learned counsel appearing on behalf of the Petitioner, we are of the view that a prima facie case is made out for grant of interim relief. 9. In these circumstances, we direct that unt....