HOTEL GREEN RESIDENCY LLP Vs. ASSISTANT COMMISSIONER OF CENTRAL GOOD AND SERVICES TAX AND CENTRAL EXCISE

JUDGEMENT

(1.) In the instant Writ Petition, the Petitioner sought the following reliefs;

(2.) The said prayers were put forth in the Petition on account of the impugned Order, dtd. 22/1/2025 issued by the Respondent No.1, which alleged that investigation conducted against M/s. OYO Group revealed that they had been facilitating evasion of GST by their partner hotels, one such being the Petitioner. The Petitioner was said to have contravened the provision of GST Law, as discussed in detail in the impugned Order and was liable to pay GST along with interest and penalty as proposed in the Notice.

(3.) It is submitted by Learned Counsel for the Petitioner that in terms of the Order of this Court dtd. 22/8/2025, the Petitioner appeared before the Respondent No.1 on 19/9/2025. Supplementary documents were submitted by the Petitioner to enable re-adjudication proceedings before the Respondent No.1. That in view of the said circumstances, the Respondent No.1 was of the view that the matter can be heard before the concerned authority in terms of the prayers of the Petitioner. It is further submitted by Learned Counsel that in view of the above circumstances the impugned Order dtd. 22/1/2025 may be set aside to enable the parties to re-consider the matter.