TMI Blog2024 (2) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S R.J. Trading Company is concerned - HELD THAT:- Based on the documents placed on record, a prima facie case exists in favour of the petitioner. Balance of convenience also lies in favour of the petitioner. Grave irreparable loss, which cannot be compensated in terms of money shall be occasioned to the petitioner, if in case the respondents are not restrained from giving effect to Annexure P- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vide Annexure P-2 dated 03.07.2021 respondent No.2 had issued summons under Section 70 of the HPGST/CGST Act., 2017. The period in question pertains to 01.01.2021 to 30.06.2021. The proceedings in question pertain to supplies received by the petitioner from one M/S R.J. Trading. 6. Reply thereto was filed by the present petitioner on 21.10.2021, appended alongwith the present petition, as Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. A perusal of Annexure P-12 reflects that in so far as the petitioner is concerned qua the petitioner s dealing with M/S R.J. Trading Company GST liability worked out was Rs. 2,52,49,764/- for the period in question. The aforesaid amount stand deposited by the petitioner with the Central authorities on account of GST. Therefore, proceedings were closed as is evident from Annexure P-12 dated 21.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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