2025 (7) TMI 1065

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....2025 & CM APPL. 33427/2025, CM APPL. 33428/2025 - -<br>GST<br>JUSTICE PRATHIBA M. SINGH AND JUSTICE RAJNEESH KUMAR GUPTA For the Petitioner Through: Mr. A.K. Babbar & Mr. B.K. Tripathi, Advs. For the Respondents Through: Ms. Arunima Dwivedi, CGSC with Mr. Sainyam Bhardwaj, Advs. Mr. Pranay Mohan Govil, SSC. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 33180/2025 (f....

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....ring reference number ZD070225054692E vide W.P.(C) 7465/2025 and W.P.(C) 7488/2025 4. The submission of Mr. Babbar, ld. Counsel appearing on behalf of the Petitioners is the following: i) That the DRC-07 having been uploaded on 22nd February, 2025, the same is barred by limitation; ii) The penalty has been imposed beyond what is permissible limits prescribed under Section 122(1) of the Cent....

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....e Respondents are taken on record. 7. Thus, insofar as the first issue of limitation is concerned, at this stage, the Court prima facie is of the opinion, that the same is not barred by limitation. Insofar as the second issue of penalty being levied beyond what is permissible limit prescribed under Section 122 of CGST Act is concerned, the same is a ground that can be raised in appeal by the Peti....