2025 (1) TMI 117

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..... ules, 2017 - HELD THAT:- Though the counsel for the respondents has placed reliance on the letter dated 19.08.2024 issued to the respondents by the Directorate General of GST Intelligence, Regional Unit, Jamshedpur, to justify their action, when such action is not permitted by the Rules framed under the Act, it would be prima facie wholly without jurisdiction. Therefore, the order at Annexure 5 is .....

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..... of the Electronic Credit Ledger, is contrary to the decision of the Gujarat High Court in Samay Alloys India P. Ltd. Vs. State of Gujarat, 2022 SCC OnLine Guj 2595, and the decision of the Telangana High Court in M/s. Laxmi Fine Chem Vs. Assistant Commissioner, Malkajgiri and others, and the decision of the Delhi High Court in M/s Jai Maa Enterprises Vs. Principal Chief Commissioner, CGST and CX, .....

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..... s has placed reliance on the letter dated 19.08.2024 issued to the respondents by the Directorate General of GST Intelligence, Regional Unit, Jamshedpur, to justify their action, when such action is not permitted by the Rules framed under the Act, it would be prima facie wholly without jurisdiction. Therefore, the order at Annexure 5 is kept in abeyance until further orders. 6) Also having regard .....

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