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TMI Blog2021 (5) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... le to be challenged, as there would be no reasoning on the basis of which the summary of order would be amenable to challenge. The counter at paragraph 13 states that the prayer for refund sought by the petitioner, for excess payment of ₹ 5,46,641/- and 1,35,584/- are found to be correct and orders had been passed by the State Tax Officer, Thiruvallur Assessment Circle on 12.02.2021, as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondent. 3. The challenge in this matter is to a summary of order dated 14.03.2020. Rule 100 of the Central Goods and Services Tax Rules, 2017 provides for uploading of an order of assessment under Section 62(1) as well as the summary thereof. Thus, the instant summary order dated 14.03.2020 must statutorily have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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