2025 (3) TMI 554

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....spondent Nos.2 and 3: Mr. Jitendra Mishra, 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....

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....e impugned order, the 1% tax which would be 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 ....

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.... for the Petitioner. 7. We list the above Writ 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 re....