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TMI Blog2023 (3) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... ad submitted a declaration in its return that there is Nil inventory but the respondents have not given due consideration to the said fact and has passed the impugned order-in-original - HELD THAT:- Admittedly, there is a statutory appellate remedy available to the petitioner as per Section 107 of the Goods and Services Tax Act as against the impugned order in original dated 21.12.2022. The princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-original dated 21.12.2022 passed by the second respondent. - W.P. No.5015 of 2023 And WMP Nos.5047 and 5048 of 2023 - - - Dated:- 23-2-2023 - Honourable Mr.Justice Abdul Quddhose For the Petitioner : Mr.Hari Radhakrishnan For the Respondents : Mr.Rajnesh Pathiyal, Senior Standing Counsel for R1 R2, Mrs.Gdjearany, Govt. Advocate (Pondy) for R3 ORDER This writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed the impugned order-in-original. But by total non application of mind to the same, the respondent has passed the impugned order-in-original. 3. Admittedly, there is a statutory appellate remedy available to the petitioner as per Section 107 of the Goods and Services Tax Act as against the impugned order in original dated 21.12.2022. The principles of natural justice has not been violated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not maintainable. 5. Accordingly, this writ petition is disposed of by directing the petitioner to approach the statutory appellate authority if aggrieved by the impugned order-in-original dated 21.12.2022 passed by the second respondent. 6. With the aforesaid directions, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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