9911796707
TMI Blog2024 (2) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 140 read with Rule 117 of the CGST Act and Rules made thereunder - appellant submits that appeal could be futile exercise inasmuch as the claim of the petitioner is in respect of the excise duty component allegedly paid by the petitioner - HELD THAT:- This Court does not find any substance in the submission of the learned Counsel for the petitioner. The appellate authority will examine all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M. M. - GP JUDGMENT DINESH KUMAR SINGH, J. 1. Heard Mr. Shameem Ahamed for the petitioner, Ms. Jasmine M. M., learned Government Pleader for the 1st respondent and Mr. Thomas Mathew Nellimoottil, learned Senior Standing Counsel for the respondent Nos. 2 and 3. 2. The present writ petition has been filed impugning the Exhibit P-7 assessment order under the provisions of KSGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills were not clearly visible. Prima facie, it was observed that the petitioner had violated Section 140 read with Rule 117 of the CGST Act and Rules made thereunder in respect of his claim for transitional credit. The petitioner was issued notice asking him to produce the documents, bills, etc., to support his claim for transitional credit. The 3rd respondent examined the documents submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t jurisdiction under Article 226 of the Constitution of India against the said order as the appeal could be futile exercise inasmuch as the claim of the petitioner is in respect of the excise duty component allegedly paid by the petitioner. 4. This Court does not find any substance in the submission of the learned Counsel for the petitioner. The appellate authority will examine all the document ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
