GST Officer acted in a ‘Reckless Illegal Manner’: HC

Hindustan Construction Company Ltd. Vs Union of India & Ors. (Rajasthan High Court) Rajasthan High Court, held that we are of the opinion that the Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. Furthermore, we have serious reservations on the veracity of the dispatch register. Thus, Shri Hitesh Trivedi, Joint Commissioner, Circle Nimbahera is directed to personally remain present in the Court with the original record including the dispatch register on 15.12.2022 to show cause as to why cost should not be imposed upon him for non­perf...