2025 (9) TMI 864

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....E KALYAN RAI SURANA Advocate for the Petitioner: Abhinay KR. Gupta, Thuyekhrulu, Ravi Shankar Mishra. Advocate for the Respondent : CGSC, ORDER PER Mr. R.S. Mishra, learned counsel for the petitioner as well as the Mr. Z. Kulnu, learned Departmental Senior Standing Counsel appearing for all the respondents. 2. The case of the petitioner is that the Additional Commissioner under the ....

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...., 2017 CGST Act, 2017 and SGST Act, 2017 or Rules made thereunder. 3. Accordingly, the said Demand -cum- Show Cause Notice under Form-GST DRC-01 dated 16.09.2022 as well as consequential summary of the Order-in-Original No. 14/Addl. Commr./GST/Dimapur/2023-24 dated 24.11.2023, passed by the Additional Commissioner under the office of the Commissioner, Central Goods and Services Tax, Dimapur are....

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....riate proceeding in accordance of law. 6. In view of the statement made by the learned Departmental Senior Standing Counsel, this writ petition stands allowed in view of the concession made. The Demand -cum- Show Cause Notice bearing SCN No. 10/GST/DIMAPUR/2022-23 dated 16.09.2022 vide order No. C. No. GEXCOM/ADJN/GST/ADC/138/2022-ADJN-O/o-COMMR-CGSTDIMAPUR/ 1555 dated 16.09.2022 as well as Ord....