JEM EXPORTER Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Heard fnally by consent of the parties.

(2.) By this petition under Article 226 of the Constitution of India, the Petitioner has challenged the Order In Appeal (O-I-A) passed by the Commissioner of Goods and Service Tax and C Ex. [Commissioner (Appeal)], dtd. 17/6/2022, whereby, the Appellate Authority has upheld the order of rejection of application for revocation of cancellation of registration of the Petitioner and also has upheld Order-In-Original (O-I-O) raising a demand of Rs.1,01,02,741.00 for contravention of provisions of Sec. 16(2) of the CGST Act and further levy of interest under Sec. 50 of the Act and imposition of penalty under Sec. 122(1) read with Sec. 74 of the CGST Act, 2017 and Sec. 125 of the CGST Act, 2017.

(3.) Narrative of the relevant events :-