2024 (10) TMI 1523

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... allenge to assessment order - petitioner submits that the petitioner reply and documents have not been considered while denying the TRAN 1 credit - violation of principles of natural justice - HELD THAT:- Under Sub Section 11 of Section 107 of the CGST/SGST Act, the Appellate Authority exercise almost the original jurisdiction and it can call for further reports, make enquiry and consider argument .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner submits that the petitioner reply and documents have not been considered while denying the TRAN 1 credit of Rs. 3,18,882/- by the 2nd respondent in the assessment order passed. 2. If some arguments or documents had not been considered by the 1st authority, this cannot be a ground to come before this Court under the Article 226/227 of the Constitution of India. This fact or omission by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X