2025 (6) TMI 746

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....cate with Mr. Neeraj Sharma, Advocate For the Respondents : Mr. Anup Rattan, Advocate General with Mr. Ramakant Sharma, Mr.Navlesh Verma, Ms. Sharmila Patial, Mr.Sushant Kaprate, Additional Advocates General and Mr. Raj Negi, Deputy Advocate General, for respondents No.1 & 2 / State Mr. Vijay Kumar Arora, Senior Advocate with Ms. Godawari, Ms. Lalita Sharma, Ms. Aastha Kohli, Mr. Gaurav Kumar an....

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....een illegally blocked (Annexure P-10)." 2. The petitioner is aggrieved by parallel proceedings initiated by the Central Goods and Service Tax Commissioner alongwith the State Taxes and Excise-cum-Proper Officer. 3. It is not in dispute that it was the Commissioner, Central Goods and Service Tax, who initiated the proceedings under Section 67 of the CGST/HPGST Act, 2017 prior in point of time an....