Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in...

Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in returns, short payment of tax, and excess availment of Input Tax Credit (ITC). Court directed proper officer to afford fresh opportunity of hearing to petitioner. Considering determination already made, petitioner directed to deposit pre-deposit sum of Rs.10 lakhs within two weeks. Upon deposit, proper officer to decide matter afresh after hearing petitioner, who can rely on additional documents. Deposit to be retained till fresh decision. Writ petition disposed of. .....

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