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HC stays GST Adjudication Order passed by officer who conducted investigation/search/seizure
Case Law Details
- Case Name
- Swastik Plastics Vs Commissioner of DGST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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....
