9911796707
TMI Blog2024 (9) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... able in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs. 5 lakh - HELD THAT:- It is required to interfere with the order passed by the learned Single Judge. Accordingly, we quash the impugned order and remit the case back to the respondent for passing fresh orders in terms of the circular dated 27.12.2022. The appellant is required to comply wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitioner is so advised and if the writ petitioner chooses to file Statutory appeal, the same shall be heard by the Appellate Authority on its own merits and in accordance with law, uninfluenced by any tertiary or traces of opinion or view on merits that may appear to have been expressed in this order. The above draws the curtains on the captioned writ petition. 3. A Order-in-original was pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said financial year exceeds Rs. 5 lakh, the proper officer shall ask the registered person to produce a certificate for the concerned supplier from the Chartered Accountant (CA) or the Cost Accountant (CMA), certifying that supplies in respect of the said invoices of supplier have actually been made by the supplier to the said registered person and the tax on such supplies has been paid by the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above, we are inclined to interfere with the order passed by the learned Single Judge. Accordingly, we quash the impugned order and remit the case back to the respondent for passing fresh orders in terms of the circular dated 27.12.2022. The appellant is required to comply with the requirements of the aforesaid circular by producing the required certificate within the time to be stipulated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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