JUDGMENT :

RAJIV SHAKDHER, J.

1. The matter was listed, in the first instance, on 13.09.2021, when we had recorded the following after Mr Puneet Agarwal, learned counsel for the petitioner, was heard in support of the instant action :

“W.P.(C) 9628/2021 & CM No.29755/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the impugned order]

2. The instant writ petition is directed against the Order-in-Original no. 01/2020-21 dated 30.06.2020, passed by the Assistant Commissioner, Goods and Service Tax (GST), and the show cause notice, dated 20.02.2020.

3. Mr. Puneet Agarwal, who appears on behalf of the petitioner, says that, the impugned order and show cause notice are flawed, broadly, for the following reasons:

(i) The impugned order, dated 30.06.2020, was passed by an officer who had no jurisdiction to pass the said order. According to Mr. Agarwal, demand for service tax in excess of Rs.50,00,000/- could have been adjudicated upon only by Additional/Joint Commissioner or a Commissioner [if the demand exceeds Rs.2,00,00,000/-].

(ii) In this behalf, Mr.