DODLA DAIRY LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In this petition petitioner seeks the following reliefs:

(2.) Heard learned counsel for the petitioner, learned counsel for the respondents No.1 to 4 and learned HCGP for respondent No.5 and perused the material on record.

(3.) A perusal of the material on record will indicate that pursuant to proceedings conducted by the respondents, show cause notice dtd. 17/9/2020 was issued by respondent No.4 to the petitioner under Sec. 74 of the CGST Act to which, the petitioner submitted a reply dtd. 17/10/2020 and the same having been culminated in the adjudication order dtd. 22/9/2021. Subsequently, the petitioner deposited the GST amount of Rs.72,95,235.00 on 21/12/2021 under protest and filed an appeal, which was also dismissed by the first appellate Authority. Aggrieved by the impugned adjudication orders of the adjudicating Authority and the first appellate Authority, petitioner is before this Court by way of the present petition.