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TMI Blog2018 (10) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... m the representations already filed by the petitioners-company or which may be now filed afresh with the relevant evidence will be decided by the said Nodal Officer and all the issues relating to administration and technical difficulties faced by the petitioner as raised in the writ petitions will be decided on merits - petition disposed off. - WRIT PETITION Nos.28653/2018 & 29276/2018 (T-RES) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier tax regime was not reflected in the Data Base of the Respondent -Government. The assessment orders passed by the 7th Respondent Asst. Commissioner of Commercial Taxes, Bangalore, has also been challenged in the present writ petitions. 3. The learned counsel appearing for the petitioners - company Mr. Monish Panda has urged that despite the representations filed to the Respondent- Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not inclined to entertain the writ petitions on the merits of the issues raised in the writ petitions as the same can be addressed by the Authorities under the GST Act and the appellate authorities. The petitioner-company is therefore relegated before the concerned Nodal Officer (Commissioner) at Bengaluru, before whom the representations already filed by the petitioners-company or which may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal u/S.107 of the KGST Act. The said appeal if so filed within a period of four weeks from today, it will be entertained without raising the objection of limitation. 7. It is made clear that if any prejudicial order is passed against the petitioners-company by the said Nodal Officer being not in consonance with the provisions of the Act or the relevant and extant Circulars and Notifications i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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