2025 (11) TMI 357

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....I., C.S.C., Krishna Agarawal, Saumitra Singh ORDER 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner, Sri Krishna Agarawal, learned counsel for the respondent nos. 2 and 3 and Sri Arvind Kumar Mishra, learned Standing Counsel for respondent no.4. 2. Challenge has been raised to the order dated 17.01.2025 passed by respondent no. 3 under Section 74 of the Central GST Act, 201....

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....t the jurisdictional error is claimed to in the order. Therefore, prayer has been made to entertain this writ petition. 6. On the other hand, learned counsel for the revenue have raised preliminary objection. In their submissions, not only the petitioner was noticed in the proceedings but that it had filed its reply and had been heard. The order passed thereafter does not suffer from any inhere....

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....firm conclusion may be drawn if the 'subject matter' of the two sets of proceedings-one initiated by the State GST authorities and the other initiated by the Central GST authorities was one and the same. Prima facie, the Central GST authorities initiated proceedings and have passed the order for an amount different from that which was considered by the State GST authorities. 9. In view ....

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.... to be considered by the appeal authority as the said decision is the law laid down by the Supreme Court. However, it does not provide that in all such cases, the writ petition is the only remedy. 12. Accordingly, inference claimed is declined. 13. Considering the fact that the writ petition has remained pending for six months during which the petitioner has lost the period of limitation, we....