2025 (9) TMI 665

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Abhishek Jain Assistant Government Pleader For the Respondent(s) No. 1,2,3 : Mr Pradip D Bhate ORAL ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1.Heard learned advocate Mr. Sameer Gupta for learned advocate Mr. Monal S. Chaglani for the petitioner and learned Assistant Government Pleader Mr. Abishek Jain for the respondent no. 4. 2.This petition is filed with the following prayers :....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rom taking any coercive actions against the Petitioner." 3.By this petition the petitioner has challenged the order passed under Section 74 of the Goods and Services Tax Act, 2017 (For Short "GST Act") in Form GST DRC-07. It is the case of the petitioner that the adjudicating authority ought to have passed separate orders against the consolidated show cause notice issued for raising the GST liabi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation. 12. In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it wa....