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TMI Blog2021 (5) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ST X X X X Extracts X X X X X X X X Extracts X X X X ..... s contended that the principles laid down by the Gujarat High Court regarding impermissibility of delegation needs to be taken note of. 3. It is to be noticed that proceedings were initiated against the petitioner under Section 67 of the KGST Act, 2017 as per the notice at Annexure-B calling upon the petitioner to furnish documents as detailed at Sl.Nos.1 to 8. 4. The petitioner submits that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Additional Government Advocate that on the basis of the material available necessary report would be sent to the concerned to initiate assessment proceedings as per law and that they do not intend to further proceed with the proceedings under Section 67 of the Act and such submission is stated to be made under instructions of the respondent No.3. 7. However it is submitted that in light o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon. However, it must be noted that in light of disposal of the main petition while recording the statement of the Government Advocate stated to be made upon instructions that proceedings under Section 67 of the Act will not be proceeded with on the basis of the material made available by the assessee to the department, entering in to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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