9911796707
TMI Blog2025 (5) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... anrajsinh M Damore (3787). For the Respondent(s) No. 2,5: Ms. Shrunjal Shah, AGP. For the Respondent(s) No. 1,3,4: Ms. Prutha Bhavsar, Advocate For Mr Ankit Shah (6371). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Vikramjeet Singh for learned advocate Mr. Vanrajsinh M. Damore for the Petitioner; learned Assistant Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Indian Bureau of Mines, Ministry of Mines, Government of India; C. That your Lordships may be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction quashing and setting aside the Order, dated 17th January 2025, issued by the Respondent No. 5 herein (annexed at "Annexure G"), as being arbitrary and illegal; D. That pending notice, ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 74 of the GST Act, as there was no fraudulent intention on the part of the Petitioner in not depositing the tax on the royalty paid by the Petitioner, falling within the scope of service. 5. Considering the above submissions raised on behalf of the Petitioner, we are of the opinion that the petition cannot be entertained as the Petitioner is challenging the Order-in-Original directly bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... damental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation. 12. In the present case, none of the above exceptions was established. There was, in fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursue the grievance in regard to the action which has been adopted by the state in the present case." 6. In view of the above dictum of law, this petition is not entertained at this stage and the Petitioner is relegated to file an appeal before the Appellate Authority under Section 107 of the GST Act raising all the contentions which are raised in this petition. The Appellate Authority shall co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
