ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

"WHEREFORE, the Petitioner prays that this Hon'ble Court may be pleased to: (i). issue appropriate writ, order or direction quashing the impugned Adjudication Order dated 30/12/2023 and summary of Order in GST DRC-07 passed by the 1^st Respondent in Order bearing No.DCCT/AUDIT-1.7/GST(ADT)-02/ADJ./T.NO.- 794/2023-24 under Section 73(1) of the CGST/KGST ACT, 2017 in the interest of justice and equity.(ii).

Pass such other order as this Hon'ble Court deems fit under the circumstances of the case in the interest of justice and equity."

2. Heard learned counsel for the petitioner and learned Additional Government Advocate for respondents and perused the material on record.

3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the impugned order dated 30.12.2023 passed by the respondent No.1, in order to point out that the respondent No.1 has come to the erroneous conclusion that the petitioner was liable to pay Goods and Service Tax (GST) towards 100% of the property on the ground that the Joint De