9911796707
TMI Blog2023 (12) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... s and on perusing the documents, it appears that the original assessment order has been challenged before the Lower Appellate Authority (LAA) and the said LAA has passed the order on 06.06.2023 remanding the matter back to the assessing officer and the assessing officer thereafter passed the impugned order dated 17.10.2023. In the meantime, the petitioner filed appeal before the CESTAT however no interim order has been passed. Since no interim order has been obtained by the petitioner, the assessing officer proceeded to pass the impugned order. There are no illegality or irregularity in the order passed by the Assessing Officer, taking into consideration the decision making process on his part in passing the impugned order. The petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner received adjudication order dated 22.08.2022. 3. Aggrieved against the said order, the petitioner filed an appeal before the 1st respondent and the same was allowed remanding the matter back to the assessing officer to ascertain the tax turnover, eligibility for exemption, eligibility for RCM etc. with a direction to conclude the proceedings within four weeks from the date of receipt of the order. Against the said order, the petitioner filed appeal in O.A.No.221/2023 and the same was allowed on 06.06.2023. Against which the petitioner filed appeal before the Customs, Central Excise and Service Tax Appellate Tribunal. While the said appeal was pending, the impugned order came to be passed by the 2nd respondent. 4. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order has been challenged before the Lower Appellate Authority (LAA) and the said LAA has passed the order on 06.06.2023 remanding the matter back to the assessing officer and the assessing officer thereafter passed the impugned order dated 17.10.2023. In the meantime, the petitioner filed appeal before the CESTAT however no interim order has been passed. Since no interim order has been obtained by the petitioner, the assessing officer proceeded to pass the impugned order. In view of the above, I do not find any illegality or irregularity in the order passed by the Assessing Officer, taking into consideration the decision making process on his part in passing the impugned order. If at all, the petitioner is aggrieved by such order, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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