ORDER :

1. The present petition has been filed by petitioner under Article 226 of the Constitution of India challenging legality, validity and propriety of the order dated 26.09.2023 passed by the learned Additional Commissioner (CGST and Central Excise), Raipur in Original Order No. 10/ADC/GST/2023-24.

By the impugned order the Additional Commissioner has confirmed the demand and ordered for recovery of Goods & Services Tax ("GST") of Rs. 14,35,54,944/-(CGST Rs.7,17,77,472/- + SGST Rs.7,17,77,472/-) (Rupees Fourteen Crore Thirty-Five Lakh Fifty-Four Thousand Nine Hundred and Forty-Four only) along with applicable interest and penalty on the Development Cess and Environment Cess to be paid under the Chhattisgarh (Adhosanrachna Vikas evam Paryavaran) Upkar Adhiniyam, 2005. The Additional Commissioner has also imposed penalty to the tune of Rs. 1,43,55,494/-. The petitioner has also challenged the demand notice dated 06 December 2023 issued by Assistant Commissioner, Raipur – 3, Division -1 (Annexure P/2). in which levy and collect Goods & Services Tax ("GST") of Rs. 14,35,54,944/- (CGST Rs.7,17,77,472/- + SGST Rs.7,17,77,472/-) (Rupees Fourteen Crore Thirty-Five Lakh Fifty-Four Thousa