2025 (4) TMI 306

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....ra Motwani, Adv. Rinkey Jassnja, Adv. Diva Devarsha i/b Economic Laws Practice. For the Respondent No. 3: Adv. Maya Mazumdar a/w Adv. Suman Kumar Das. P. C. 1. The above Writ Petition is filed inter alia challenging the impugned Order-in-Original dated 23rd January, 2025 read with the impugned corrigendum dated 30th January, 2025. Preceding this order, there is also a Show Cause Notice da....

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....at time, counsels on both sides were present. Despite the matter being adjourned for a week Respondent No. 3 passed the impugned order on 23rd January, 2025. In these circumstances, the Petitioner's herein withdrew Writ Petition No. 659 of 2025 with liberty to file a fresh Petition not only impugning the order dated 23rd January 2025, but also the Show Cause Notice of 4th August, 2024. It is in th....

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....discount to the distributor in subsequent supplies on the basis of the discount passed on by him, and which is duly recorded in the Distributor Management System of the Petitioner. 6. According to the Revenue Authorities, the procedure adopted for offering a discount on the basis of past transactions is to circumvent, the provisions of the Act GST, thereby under valuing the current supplies and....

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....the effect and implementation of the impugned order. We say this because as recorded earlier, we do not find atleast prima facie that the reasoning employed by the 3rd Respondent is correct. In these circumstances, there will be ad-interim relief in terms of prayer clause (f) until further orders, which reads thus:- f) Pending hearing and disposal of the instant Writ Petition, restrain th....