The typographical error shall stand corrected. The grievance raised by petitioner with regard to the competency no longer subsists.
Adjudication Order —-- The petitioner challenged the order of adjudication on the ground that the same has been passed by an officer not competent to issue such an order. The adjudication order has been passed by the Addl. Commissioner (Adjudication), CGST, Delhi (East), whereas the competent officer is the Commissioner (Adjudication), CGST, Delhi (East). The respondent’s counsel submitted that the demand made against the assessee, no longer subsists.
Held that:- The Hon’ble High Court disposed the petition accordingly.
The typographical error shall stand corrected. The grievance raised by petitioner with regard to the competency no longer subsists.
Adjudication Order —-- The petitioner challenged the order of adjudication on the ground that the same has been passed by an officer not competent to issue such an order. The adjudication order has been passed by the Addl. Commissioner (Adjudication), CGST, Delhi (East), whereas the competent officer is the Commissioner (Adjudication), CGST, Delhi (East). The respondent’s counsel submitted that the demand made against the assessee, no longer subsists.
Held that:- The Hon’ble High Court disposed the petition accordingly.