2025 (11) TMI 1941

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....pearing For Sri. Rishab.J., Sri Prashanth S., Smt. Shri Gayathri And Smt. Sneha Suresh, Advocates For the Respondent : Sri. K. Hema Kuamr, Aga ORAL ORDER In this petition, petitioner seeks the following reliefs: "(a) To issue order(s), directions, writ(s) in the nature of Certiorari or any other writ quashing the Impugned Order in Revision bearing No. JCCT(ADMN)/DGSTO6/GST/SMR-03....

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....er Section 73(9) of CGST/SGST Act, 2017 is not leviable; (e) To issue order(s), directions, writ(s) or any other relief as this Hon'ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice;" 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. In addition to ....

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....evision proceedings or subsequently and as such, the impugned revision proceedings including the impugned order passed by the Revisional Authority deserves to be quashed. 4. Per contra, learned AGA for the respondents on instructions submits that there is no merit in the petition and that the same is liable to be dismissed. He however would not dispute the fact that proceedings under Section 73....

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....tilized, the proper officer can initiate action under Section 73 or Section 74 of the Act." 6. A plain reading of the aforesaid provision will clearly indicate that upon coming to know about issuance of the Audit Report, it is incumbent upon the respondent to initiate proceedings / action under Section 73 or Section 74 of the KGST Act and without doing so, it is impermissible in law for the res....