2024 (5) TMI 1135

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..... arwal learned counsel for the petitioner, Sri Dhananjay Awasthi learned counsel for the CGST Authorities and Sri Krishnaji Shukla learned counsel for the Union respondents. 2. Primarily, it has been submitted by learned counsel for the petitioner that the petitioner was not a noticee in the adjudication proceedings that have been determined by order dated 27.12.2023 being order in Original No. 07 .....

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..... ut that the criminal court where the criminal complaint may eventually arise may also not reach its own conclusions independent of the findings recorded by the adjudicating authority. 5. On the other hand, learned counsel for revenue states, at present no prosecution has been lodged or initiated against the petitioner. 6. Having heard learned counsel for parties and having perused the record, we .....

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