2024 (5) TMI 1135

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..... f the CGST Act - absence of petitioner in adjudication proceedings - HELD THAT:- No useful purpose may be served in keeping this petition pending or calling for counter affidavit at this stage. This much is clear that the administrative satisfaction contemplated under Section 134 of the CGST Act, 2017 is to be recorded by the Commissioner. It is not to be dictated by any findings recorded in adjud .....

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..... cation proceedings that have been determined by order dated 27.12.2023 being order in Original No. 07/ADC/CGST/Agra/2023-24. It is his further submission that in any case, power to grant permission for prosecution is independent of the adjudication proceedings. It falls outside the scope of quasi judicial proceedings of adjudication. That application of mind has to be made and satisfaction recorde .....

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..... nst the petitioner. 6. Having heard learned counsel for parties and having perused the record, we find no useful purpose may be served in keeping this petition pending or calling for counter affidavit at this stage. 7. This much is clear that the administrative satisfaction contemplated under Section 134 of the CGST Act, 2017 is to be recorded by the Commissioner. It is not to be dictated by any f .....

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