2025 (11) TMI 1016

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....n, the Petitioner sought the following reliefs; (a) A writ of and/or order and/or direction in the nature of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, quashing and setting aside the Order-in-Original No. 34/Adj/GST/Green Residency/Gtk-Div/2024-25/1665-1666 dated 22.01.2025 along with summary of the order in three numbers of DRC 07 all dated 05.02.2025 for the period 2017-18 to 2019-20 passed by the Ld. Assistant Commissioner, Gangtok Division, CGST & CX, Siliguri Commissionerate, with all consequential and incidental relief in favour of the petitioner; (b) A writ of and/or order and/or direction in the nature of Prohibition restraining the respondents and each of their servan....

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.... are made, as would afford complete relief to your Petitioner. 2. The said prayers were put forth in the Petition on account of the impugned Order, dated 22-01-2025 issued by the Respondent No. 1, which alleged that investigation conducted against M/s. OYO Group revealed that they had been facilitating evasion of GST by their partner hotels, one such being the Petitioner. The Petitioner was said to have contravened the provision of GST Law, as discussed in detail in the impugned Order and was liable to pay GST along with interest and penalty as proposed in the Notice. 3. It is submitted by Learned Counsel for the Petitioner that in terms of the Order of this Court dated 22-08-2025, the Petitioner appeared before the Respondent No. 1 o....

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....orded an opportunity to approach the concerned authority to explain the matter. This is strongly objected to by Learned Deputy Solicitor General for the Respondent No. 1 to 3 on grounds that in the first instance there is provision for statutory appeal which authority the Petitioner ought to have approached instead of invoking the extraordinary jurisdiction of this Court. Having considered the submissions advanced and the facts and circumstances involved, I am of the considered view that an opportunity may be afforded to the Petitioner to approach the Respondent No. 1 on any date found feasible by both parties. Should the explanation extended by the Petitioner be accepted, then the matter would attain a quietus. I....