2019 (8) TMI 593

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..... bility of petition - statutory remedy of appeal under Section 107 of the Goods and Services Tax Act - non-consideration of documents placed on record by the petitioners before the assessment order - principles of natural justice - HELD THAT:- The writ petition is disposed of by relegating the petitioner to work out the remedy of appeal under Section 107 of the Goods and Services Tax Act. The respo .....

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..... ndent failed to consider the documents placed on record by the petitioners before the assessment order impugned in the writ petition is made. The alternative submission made by the counsel for the petitioner is that the petitioner in fact has statutory remedy of appeal under Section 107 of the Goods and Services Tax Act and one of the reasons why the petitioner is compelled to invoke extraordinary .....

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..... petition and prays for dismissing the writ petition on the alternative submission of petitioner, she fairly states that invocation of bank guarantee even before the expiry of period of appeal can be deferred by passing appropriate orders by this Court and thereafter the petitioner gets necessary orders from the appellate authority. The rival submissions made by the learned counsel appearing for th .....

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