2024 (9) TMI 987

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..... 42,822/- under Annexure-2 if CGST SGST @ 10% each is calculated, it comes out Rs.4282/- each, i.e., in total Rs.8564/-. But the petitioner has already paid the tax amounting to Rs.12,244/-, which is in excess to the demand amount. Therefore, the appellate authority, while passing the order impugned under Annexure-3, has not taken into consideration of the said fact. There by, the appellate authori .....

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..... titioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT GST Organization. 3. The petitioner has filed this writ petition seeking to quash the rejection order dated 25.04.2022 in Form GST APL-02 under Annexure-3 passed by opposite party no.2 for the period 01.01.2018 to 31.01.2018 and further to issue direction to opposite party no.2 to admit and restore the first appeal filed .....

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..... vent, the appropriate authority shall consider the same and pass appropriate order. 6. It is brought to the notice of this Court that as against the total demand of Rs.42,822/- under Annexure-2 if CGST SGST @ 10% each is calculated, it comes out Rs.4282/- each, i.e., in total Rs.8564/-. But the petitioner has already paid the tax amounting to Rs.12,244/-, which is in excess to the demand amount. T .....

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