2022 (6) TMI 1474

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..... propriate officer under the State GST Act - jurisdiction of the respondent DRI officer - HELD THAT:- Prima facie the petitioner has been able to make out a case for an interim order and considering this aspect there will be conditional stay of the impugned adjudication order dated 4th March, 2022 and subject to deposit of 10% of the demand in question by the petitioner within ten days from date an .....

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..... ceeding in question under the State GST Act is without jurisdiction and he cannot act as an officer under the State GST Act. Mr. Ghosh, learned advocate appearing for the respondents opposing the writ petition and defending the jurisdiction of the respondent DRI officer concerned relies on Section 4, Section 5 of the State GST Act as well as notification dated 8th March, 2019 and 29th March, 2019. .....

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..... lved in this case is the jurisdiction of the officer concerned who has exercised the power of a GST Officer and since interpretation of several provisions of law and notifications are involved, this writ petition cannot be thrown out at the motion stage on the ground of availability of alternative remedy and this writ petition has to be heard and decided on merit. Let respondents file affidavit-in .....

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