HC stays GST Adjudication Order passed by officer who conducted investigation/search/seizure

Swastik Plastics Vs Commissioner of DGST (Delhi High Court)

Delhi HIgh Court stay Adjudication Order passed in consequence of investigation/search/seizure and SCN issued under Section 74 of the GST Act for the reason that that the authority who had conducted the investigation/search/seizure cannot conduct the adjudication proceedings as there is likelihood of Bias.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. Allowed, subject to the petitioner filing legible copies of dim documents, at least three days before the next date of hearing.

W.P.(C) 5680/2022 and CM APPL. 16906/2022[Application filed on behalf of the petitioner seeking interim relief]

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