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2020 (9) TMI 685

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..... , Advocates For the Respondents : Mr. Chetan Sharma, ASG with Mr.Anil Soni, CGSC & Mr. Devesh Dubey, Advocate for R-1/UOI. Mr. Ravi Prakash, Sr. Standing Counsel with Mr. Sahaj Garg, Mr. R.V. Prabhat and Mr. Amit Gupta for R-3/NAPA. Ms. Sonu Bhatnagar, Senior Standing Counsel with Mr. Vaibhav Joshi, Ms. Anushree Narain and Ms. Venus Mehrotra, Advocates for respondents No.2, 5, 6 and 7. ORDER Th .....

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..... sions of law as also rules, the entire proceedings initiated thereunder are unconstitutional, unlawful, without jurisdiction and bad in law and that "Procedure and Methodology" issued under Rule 126 by the respondent no. 3-NAPA is void, ineffective and unconstitutional. Petitioner challenges notices dated 02nd March, 2020, 16th March, 2020, 15th May, 2020, 01st June, 2020 and 10th August, 2020 as .....

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..... d SGST, the petitioner has passed on the benefit of reduction of input tax credit to all its flat buyers in all other projects in the State of Haryana. He also emailed an undertaking dated 08th September, 2020 filed by the petitioner. The same is reproduced hereinbelow:- "1. That the petitioner has filed writ petition under Article 226/227 of the Constitution of India and hereby undertakes befor .....

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..... r weeks. Rejoinder, if any, be filed before the next date of hearing. In view of the aforesaid facts, no ground for stay of payment is made out in the present case. Respondent no.3 is directed to verify the claims made by the petitioner with respect to passing on the commensurate benefit amounting to Rs. 35,28,744/-. However, the direction to pay penalty and investigation with regard to other pr .....

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