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TMI Blog2021 (4) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner had actually filed the reply, let the Superintendent pass a fresh order after considering the reply of the petitioner. For such purpose, the order passed by the Superintendent dated 4th October, 2019 and the appellate order dated 01.02.2021 are set aside. The proceedings are placed back before the Superintendent for fresh consideration and disposed of in accordance with law. The amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Majumder, learned CGC appearing for respondent Nos.1 and 3 for final disposal of the petition. Petition involves a short question. Petitioner is a dealer registered under various GST Acts. The Superintendent of GST had issued a notice on 13th May, 2019 pointing out that there were discrepancies in the petitioner s declaration of outward supply for the financial years 2017-2018 in the declarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02.2021 on the ground that the petitioner failed to file certified copy of the order passed by the adjudicating authority. Learned counsel for the petitioner submitted that the petitioner had filed a copy of the order passed by the Superintendent as supplied to the petitioner. If there was any defect in supplying the copy, it was not within the powers of the petitioner to have it corrected. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the reply, let the Superintendent pass a fresh order after considering the reply of the petitioner. For such purpose, the order passed by the Superintendent dated 4th October, 2019 and the appellate order dated 01.02.2021 are set aside. The proceedings are placed back before the Superintendent for fresh consideration and disposed of in accordance with law. The amount of pre-deposit which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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