2025 (8) TMI 788

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....am Keshari Burma, Advocate For the Opposite Parties : Mr. Sunil Mishra, Standing Counsel for CT & GST Organisation ORDER This matter is taken up through Hybrid mode. 2. Challenge is laid to the assessment order dated 29.04.2025 and demand in Form GST DRC-07 under Rules 100(1), 100(2), 100(3) and 142(5) of the Goods and Services Tax Rules, 2017 invoking provisions of Section 75 of the O....

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....rm GST DRC-13 to a third person under Section 79(1)(c) has come to be issued. 3.1. Learned counsel for the petitioner submitted that the Authority has acted without jurisdiction by invoking provisions of Section 79 of the GST Act read with Rule 145 of the GST Rules, without disposing of said petition for rectification. 4. Sri Sunil Mishra, learned Standing Counsel for the CT & GST Organisati....