2025 (10) TMI 788

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....indlish, Advocate and Mr. Viney Kumar, Advocate and Mr. Abhav Sharma, Advocate. LISA GILL, J. (ORAL) 1. Prayer in this writ petition is for setting aside notice dated 26.09.2024 issued to petitioner seeking recovery of government dues arising out of adjudication order dated 10.05.2022 (Form GST MOV-11). Petitioner also seeks setting aside subsequent notice dated 17.03.2025 again seeking recove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es Tax Act, 2017 (for short 'the CGST Act'). 3. Learned counsel for petitioner further submits that after issuance of GST-MOV-09 dated 07.07.2021, communication dated 13.07.2021 was issued by Principal Secretary, Customs and Central Excise Department, directing CGST Department to hand over the case and confiscated goods to the Commissioner, Customs Department. It is further stated in the said com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly victimized in this matter. Therefore, writ petition be allowed as prayed for. Recovery order dated 17.03.2025 (Annexure P-1) as well as order dated 26.09.2024 (Annexure P-2), adjudication order dated 10.05.2022 (Annexure P-3) and show cause notice dated 07.07.2021 (Annexure P-4) be set aside. 5. Learned counsel for the respondents, on advance notice, while opposing the writ petition points out....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....file with their able assistance. 7. Upon pointed query, learned counsel for petitioner concedes that appeal filed by petitioner under Section 107 of the CGST Act was indeed dismissed on 07.12.2023, and in respect to the mention in his representation dated 02.09.2025, regarding challenge to said order dated 07.12.2023, a criminal miscellaneous petition had been filed before this Court, which was d....