2024 (2) TMI 900

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ity against an assessment order passed under the provisions of the CGST/SGST Act - HELD THAT:- This Court is not an appellate authority against an assessment order passed under the provisions of the CGST/SGST Act. There is a specific provision of appeal under Section 107 of the CGST / SGST Act. In the exercise of the jurisdiction under Article 227 of the Constitution of India, the Constitutional .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... call for the records leading to EXT.P.5 proceedings and P.5(a) summery thereof and quash the same by issuing a writ of certiorari or any other appropriate writ, direction or order; ii. To issue a writ of mandamus or any other writ or direction declaring that the returns filed by the petitioner in GSTR3B during the year 2017-18 were perfectly in order since there was no violation of the prov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of India, the Constitutional Court can only examine whether the order is without jurisdiction or has any procedural impropriety or an error apparent on the face of the record . 3.1 I find none of the aforesaid conditions available in the present case. Therefore, I am of the considered view that the writ petition is wholly misconceived , which is hereby dismissed. However, the petitioner can .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X