9911796707
TMI Blog2022 (9) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... the same deserves to be quashed. So also, in view of the specific assertion on the part of the petitioner that no opportunity was granted to the petitioner to urge all their contentions before respondent No.1, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to put forth all contentions in support of its claim, it is deemed just and appropriate to set aside the impugned endorsement and remit the matter back to respondent No.1, the appellate authority for reconsideration afresh in accordance with law. The matter is remitted back to respondent No.1-Appellate Authority for reconsideration afresh in accordance with law - Petition allowed by way of remand. - Writ Petition No. 15547 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt at Annexure-A dated 20.07.2022 in order to point out that the said endorsement is an unreasoned, non-speaking, arbitrary, cryptic and laconic endorsement without application of mind, in as much as except for stating that no appeal would lie against the audit observation/report dated 11.04.2022, no other reasons have been assigned by respondent No.1 to dismiss the appeal filed by the petitioner. In this context, my attention is invited to Section 107 of the Central Goods and Services Tax Act, 2017 (for short the said Act of 2017 ) in order to contend that while Section 107 enables a person to prefer an appeal against any decision or order which are actually exclusive and independent of each other, a perusal of Section 121 of the said Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der to provide one more opportunity to the petitioner to put forth all contentions in support of its claim, I deem it just and appropriate to set aside the impugned endorsement and remit the matter back to respondent No.1, the appellate authority for reconsideration afresh in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned endorsement dated 20.07.2022 issued by respondent No.1 is hereby quashed. (iii) The matter is remitted back to respondent No.1-Appellate Authority for reconsideration afresh in accordance with law bearing in mind the observations made in this order, as expeditiously as possible. (iv) All rival contentions between the parties are kep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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