2025 (11) TMI 671

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.... For the Petitioner(s) : Alok Kumar Tripathi, Rishi Kumar For the Respondent(s) : Vishwjit ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Ravi Shankar Pandey, learned ACSC for the State - petitioner and Mr. Vishwjit, learned counsel for the respondents. 2. Similar controversy is involved in all the aforesaid writ petitions, therefore, with the consent of the parties, all the ....

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....ceedings are bad in law and liable to be set aside. He further submits that the issue in hand is squarely covered by the judgement of this Court in M/s Vijay Trading Company Vs. Additional Commissioner & Another [Writ Tax No. 1278/2024, decided on 20.08.2024], which has been affirmed by the Apex Court in Additional Commissioner, Grade - 2 & Another Vs. M/s Vijay Trading Company [Special Leave Peti....

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....judgements. 7. After hearing learned counsel for the parties, the Court has perused the record. 8. Admittedly, the business premises of the respondent was surveyed, in which certain discrepancies were alleged to have been found and on the basis of the same, proceedings under section 130, read with section 122, of the GST Act were initiated against the respondent. 9. Section 35 of the GST ....

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....d as per the provision of Sections 73/74 of the GST Act. Once the Act specifically contemplates that action to be taken, then the provision of section 130 of the GST Act cannot be pressed into service. 11. The issue in hand is not res integra. 12. This Court in M/s Vijay Trading Company (supra) has categorically held that the proceedings under section 130 of the GST Act cannot be put to serv....