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TMI Blog2024 (2) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... ma For the Respondent : A.S.G.I., Dipak Seth, Kuldeepak Nag (K.D.Nag) ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Dheeraj Srivastava, learned counsel for the petitioner as well as Sri K. D. Nag for respondent Nos. 2 and 3. 2 By means of the present writ petition the petitioner has challenged the order dated 20.11.2023 passed under Section 73 of Central Goods and Services Tax Act, 2017 (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged the order dated 20.11.2023, passed by the Superintendent, Central Goods and Service Tax & Central Excise, Bahraich, under Section 73 of the Central Goods and Service Tax and Central Excise Act, 2017, disallowing ITC for an amount of Rs. 1624246.88. 3. Learned counsel for the petitioner at the very outset submits that the Superintendent, Central Goods and Service Tax & Central Excise did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist this case on 23.02.2024, amongst top ten cases." 4. Sri K. D. Nag, on the basis of written instructions received from Assistant Commissioner, Central GST and Central Excise Division, Lucknow -IV, Barabanki, has fairly submitted that the impugned order dated 20.11.2023 is not proper to the extent that it was not passed by proper officer as per the Circular No.31/05/2018-GST dated 9th February, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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