2022 (10) TMI 914

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..... ces Tax Act, 2017 - Circular No.31/05/2018-GST, dated 09.02.2018 - HELD THAT:- Without going into merits of the matter, this Court, in the interests of justice, felt it appropriate to dispose of the writ petition giving liberty to the petitioner to approach the appellate authority provided under Section 107 of the CGST Act. It is left open to the petitioner to raise all the grounds raised in the .....

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..... the principles of natural justice, the present writ petition came to be filed. Heard Sri A. Sarveswar Row, learned counsel for the petitioner, Sri Suresh Kumar Rowthu, learned senior standing counsel appearing for the 3rd respondent and learned Government Pleader for Commercial Taxes appearing for the respondents 1 2. Learned counsel for the petitioner, having drawn the attention of this C .....

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..... f 10% of the demanded tax, to prefer the appeal, without availing the said effective remedy of appeal, approached this Court on the ground that there is gross violation of the principles of natural justice, and the grounds raised in the writ petition can as well be raised before the appellate authority. In view of the submissions made by learned Government Pleader and standing counsel, without .....

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