9911796707
TMI Blog2024 (4) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of State Tax - No opportunity of hearing - directed to pay / reverse the alleged ITC claimed - HELD THAT:- Admittedly, the impugned order has been passed after scrutiny of returns u/s 61 of the Act, 2017 and it has been passed u/s 73 of the Act, 2017. Under the Act, 2017, there is specific provision for filing appeal before the appellate authority, if there is any grievance to the assessee f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, Advocate. ORDER Heard. 1. Issue notice to respondents. 2. Mr. Gary Mukhopadhyaya, Govt. Advocate accepts notice on behalf of respondents No. 2 & 4 whereas Mr. Manish Sharma, Advocate accepts notice on behalf of respondent No. 3. 3. With the consent of the parties, the matter is heard finally. 4. Instant writ petition has been filed by the petitioner against the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he may challenge the impugned order by filing appeal under Section 107 of The Central Goods and Services Tax Act, 2017 (henceforth "Act, 2017"). 7. Learned counsel for respondent No. 3 has extended his support to the submission made by counsel for the respondents No. 2 & 4. 8. I have heard learned counsel for the parties and perused the material placed on record. 9. Admittedly, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
