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TMI Blog2025 (4) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... omic Laws Practice. For the Respondent No. 3: Adv. Maya Mazumdar a/w Adv. Suman Kumar Das. P. C. 1. The above Writ Petition is filed inter alia challenging the impugned Order-in-Original dated 23rd January, 2025 read with the impugned corrigendum dated 30th January, 2025. Preceding this order, there is also a Show Cause Notice dated 4th August, 2024 and the same is also challenged on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing adjourned for a week Respondent No. 3 passed the impugned order on 23rd January, 2025. In these circumstances, the Petitioner's herein withdrew Writ Petition No. 659 of 2025 with liberty to file a fresh Petition not only impugning the order dated 23rd January 2025, but also the Show Cause Notice of 4th August, 2024. It is in these circumstances that the present Writ Petition is filed. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discount passed on by him, and which is duly recorded in the Distributor Management System of the Petitioner. 6. According to the Revenue Authorities, the procedure adopted for offering a discount on the basis of past transactions is to circumvent, the provisions of the Act GST, thereby under valuing the current supplies and evading the payment of GST. 7. Prima facie, we do not find this reasoni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded earlier, we do not find atleast prima facie that the reasoning employed by the 3rd Respondent is correct. In these circumstances, there will be ad-interim relief in terms of prayer clause (f) until further orders, which reads thus:- f) Pending hearing and disposal of the instant Writ Petition, restrain the Respondents, their agents, their servants and anyone acting on their behalf or at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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