2025 (4) TMI 1512

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....maya M Nair, Advocates. For the Respondents Through: Mr. Sushil Kumar Pandey, SPC with Ms. Richa Pandey, Ms. Neha Yadav and Mr. Vaibhav Soni, Advocates for R-1. Mr. Ruchesh Sinha, Advocate for R-2 to 4. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 22182/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C....

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....e, the extended period of limitation could not have been invoked by the Central Goods and Service Tax (hereinafter, 'CGST') Department. 5. Secondly, ld Counsel submits that there are glaring errors evident from the record, which indicate that certain documents, though duly filed by the Petitioner and referred to in the impugned order, have erroneously been recorded as not having been filed or c....

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....le. 9. The question as to whether there was fraud and wilful-misstatement of fact on behalf of the Petitioner or not would require an analysis of the facts and various returns which were filed by the Petitioner, which cannot not be done in a writ petition. 10. In fact the impugned order is clearly an appealable order under Section 107 of the CGST Act and the Appellant ought to be relegated t....