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TMI Blog2024 (3) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... n under the G.S.T. Act for deciding the representation - HELD THAT:- After hearing learned counsel for the parties, independent of observation made by contempt bench that there is no provision under the Act, 2017 for deciding the representation, we find that the representation of the petitioner in terms of Writ Court's order dated 4.8.2023 stand decided by the competent authority by passing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not voluntary and that appropriate adjudication be made by the competent authority under Section 129(3) of the Act. It is also submitted that if such an adjudication is made the petitioner will have the remedy of filing appeal. Learned State Counsel contends that the representation of the petitioner would be duly adverted to and the competent authority shall pass necessary order, in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Natural Gas Corporation Limited and others Vs. M. George Ravishekaran and others, ( 2014) 3 Supreme Court Cases 373 , wherein it has been held that the power vested in the High Courts as well as this Court to punish for contempt is a special and rare power available both under the Constitution as well as the Contempt of Courts Act, 1971. It is concluded that the Courts must not, therefore, travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder is made the remedy with the petitioner is not to file contempt appeal and rather is to challenge the said order if it is perverse to the right of the appellant. 7. After hearing learned counsel for the parties, independent of observation made by contempt bench that there is no provision under the Act, 2017 for deciding the representation, we find that the representation of the petitioner in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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