2024 (2) TMI 852

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..... the UOI : Mr. Debasish Chaudhuri, Mr. Soumen Bhattacharya. 1. Heard learned advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned order dated 29th November, 2023 being Annexure P-1 to the writ petition passed by the adjudicating authority under the relevant provisions of CGST Act and making prayer for direction upon the authority concerned to not .....

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..... n this writ petition has annexed the certificate issued by the Chartered Accountant in connection with the relevant transaction. 3. Mr. Maiti, learned advocate representing the respondent CGST authority justifies the impugned order of the CGST by reiterating that the petitioner in course of the proceeding before the adjudicating authority failed to produce any authentic document in support of his .....

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..... udicating authority have not been produced during the adjudication proceeding in that event petitioner shall not be asked to pay CGST on the petroleum and diesel, particularly by taking into consideration that the CGST council till date has not notified the date from which the aforesaid products will be leviable for CGST. Whole proceedings by the adjudicating authority shall be concluded within fo .....

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