Home Case Index All Cases GST GST + HC GST - 2021 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 974 - HC - GSTValidity of adjudication order - Commissioner (Adjudication), CGST, Delhi (East) is the competent officer - the grievance raised by Mr. Mittal with regard to the competency need not detain us, as, in effect, the contesting respondents have taken the position that, the demand made against the assessee, no longer subsists - HELD THAT:- It is only when, the contesting respondents were to recall and/or review the order, this aspect may gain significance, and, at that point in time, the petitioner would be entitled to contest the matter and, perhaps, revive the writ petition. Liberty, in that behalf, is granted in the event such a situation arises. Insofar as Mr. Mittal's grievance, as regards the typographical error, is concerned, he is right. Consequently, the order dated 05.04.2021 shall stand corrected to the extent that Mr. Hriday Singh’s rank would be shown as Assistant Commissioner, CGST - Application disposed off.
|