9911796707
TMI Blog2022 (7) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... es in the present writ petition. The writ petition is disposed of as no cause of action now survives. - Writ Tax No. - 783 of 2022 - - - Dated:- 12-7-2022 - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Rohan Gupta For the Respondent : C.S.C. ORDER Heard Sri Sameer Gupta, holding brief of Sri Rohan Gupta, learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered dealer of scrap. An order under Section 74(9) of the Act was passed by the respondent no.3 in Form GST REG-07 creating demand of Rs 1,17,65,473.28/- by reversing I.T.C. and imposing interest Rs. 18,82,476/- and penalty of Rs. 1,17,65,473.28/-, total Rs. 2,54,13,422.50. It has been stated in the writ petition that against the aforesaid order under section 74(9) of the Act, the petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules has been conferred upon the Deputy Commissioner/Assistant Commissioner as per their jurisdiction not exceeding Rs. 1 Crore, the Joint Commissioner (Executive)/Joint Commissioner (Corporate Circle) as per their jurisdiction above Rs. 1 Crore but not exceeding Rs. 5 Crore and the Additional Commissioner Grade-I has jurisdiction above Rs. 5 Crore. The impugned order has been passed by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause as to why exemplary cost may not be imposed upon them for arbitrary exercise of power and abuse of the process of law and for harassment of the petitioner. Put up as a fresh case before the appropriate bench on 12.07.2022. Pursuant to order dated 8.7.2022, the counter affidavits have been filed by the respondent nos. 2, 3 and 4 which are taken on record. Learned Additional Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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