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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 ..... tioners Mr. Vikram A. Huilgol, Sr. CGSC for R1 to R5 Mr. Vikram A. Huilgol, HCGP for R6 & R7 ORDER 1. The grievance raised by the petitioners - company in the present case is that certain practical and technical difficulties had arisen to the petitionerassessee and others when the change of Tax Regime from VAT/Service Tax Regime to GST Regime took place in India w.e.f. 01.07.2017. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of hearing to the petitioner-assessee. 4. The learned counsel for the Respondent- Commercial Tax Department Mr. Vikram Huilgol however submits that a separate Nodal Officers at the level of Commissioner have been appointed by the Central Government in all the States and they can definitely look into the grievances of the petitioners regarding technical and administrative diffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd technical difficulties faced by the petitioner as raised in the writ petitions will be decided on merits with due and reasonable opportunity of hearing to the petitioners and petitioners complying with the directions of said authority and filing requisite returns and declarations as per the relevant applicable Rules, Circulars and Notifications etc. 6. The petitioners-company should appear bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l remedy including the invoking of writ jurisdiction of this Court under Article 226 of the Constitution of India against such speaking and reasoned order to be passed by the Nodal Officer. 8. With these observations, the writ petitions are disposed of. No costs. In view of the disposal of the main writ petition itself, the I.A.2/18 and I.A.3/18 do not survive for consideration and the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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