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2024 (12) TMI 1398

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..... ty u/s 73 (9) of the CGST Act to determine the tax - principle argument of the petitioner is that the procedure adopted by the Proper Officer is unknown to law - HELD THAT:- The petitioner has different registration in the State of Telangana. Thus, the Proper Officer of Telangana is an independent statutory authority and was under no obligation to wait for the outcome of the decision taken by the .....

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..... R PER (HON BLE SUJOY PAUL J) Sri Rohan Shah, learned counsel represents Sri C. Nanda Gopal, learned counsel for the petitioner; Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No. 1 and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos. 2 3. 2. With the consent finally heard. 3. .....

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..... om them. Keeping in view the limitation of time for the year 2019-20, the demand of Rs.35,31,59,288.00 is confirmed subject to the communication received from the Maharashtra State GST department. 5. Learned counsel for the petitioner submits that principle argument of the petitioner is that the procedure adopted by the Proper Officer is unknown to law. The petitioner has different registration in .....

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