9911796707
TMI Blog2023 (8) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... Tobacco - Demand confirmed without subjecting the product to testing - violation of principles of natural justice - HELD THAT:- Although the Tribunal has not been constituted till date, nevertheless, this issue can be decided by the Appellate Commissioner by calling for a report of the expert regarding the nature of the product. This Court cannot decide questions of fact which are vital for final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of six months from the date of receipt of the appeal - Petition disposed off. - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.R.Sivaraman For the Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The petitioner is aggrieved by the impugned Order-in-Original No: 01/2022-GST dated 19.05.2022 passed by the respondent. 2. By the impugned order dated 19.05.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice. At the stage of admission, this Court, by its order dated 13.07.2022 directed drawing of sample for being taken for testing before the Authority, in terms of order passed in W.P.No.17606 of 2022 on the same day. However, no report is available. 4. There are several disputed question of facts. These are to be determined in the quasi Judicial proceedings under the hierar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Authority under Section 107 of the CGST Act, 2017 within a period of 30 days from the date of receipt of a copy of this order. 6. If such appeal is filed by the petitioner within the time stipulated herein, the Appellate Authority shall consider the appeal and dispose of the same on merits on its turn and in accordance with law as expeditiously as possible, preferably within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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