A challenge has been raised to the adjudication notice issued by the Proper Officer. At present the allegation is with respect to misuse of E-way Bills by the consignor. Once allegations of infraction of law arise, adjudication proceedings may not be interjected in the exercise of extraordinary jurisdiction of the writ court. Accordingly, the inference claimed is declined, in face of alternative statutory remedy available to the petitioner.

This court disposed of the appeal with a direction to the appellant to file an application before the Deputy Commissioner of State Tax seeking relief under Section 129(1) (a) of the CGST Act.

The appeal stands disposed of by directing the appellant to treat the order as a show cause notice and a reply shall be submitted by the appellant not later than 10th February 2023 along with all supporting documents in support of the contentions raised by the appellant.

The petitioner has challenged the impugned Assessment order passed by the respondent for the period April 2021 to January 2022, without granting any personal hearing. Section 75(4) of the Act requires the Assessing Officer/proper officer to grant opportunity to the assessee before passing any adverse order. The order is quashed and is hereby set aside. A different Assessing Officer other than the officer, who has passed the impugned order shall consider the reply as well as afford the opportunity of hearing to the petitioner and, thereafter, pass the order in accordance with law.

Petitioners have filed this writ petition being aggrieved by inaction on the part of the respondent authority concerned in considering its representation to the writ petition against blocking of ITC. This writ petition is disposed of by directing the respondent authority to consider and dispose of the aforesaid representation of the petitioners.

Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

Clarification regarding determination of place of supply in various cases

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.

Clarifications regarding applicability of GST on certain services.

The applicant has filed this First application u/S 439, Cr.P.C. for grant of bail. Considering the facts and circumstances of the case, but without expressing any opinion on merits of the case, this application is allowed and it is directed that the applicant be released on bail on furnishing a personal bond.