9911796707
TMI Blog2023 (6) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... ion - availability of alternative remedy - Challenge to order u/s 73 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The impugned orders passed by respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 in each of the writ petitions set aside and the matters remanded back to the file of respondent No.1 for considering the same afresh and thereafter to pass ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing order came to be passed: Challenge made in these writ petitions is to the orders passed by respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 (briefly 'the CGST Act' hereinafter). At the outset, a query was put to learned Senior Counsel for the petitioners as to why petitioners have not preferred appeals against the aforesaid orders and instead have appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtain instructions both on the availability of the appellate authority and also on the point as to whether the matters can be remanded back to the assessing authority on the short point of nonexamination of the books of accounts of the petitioners. On request of learned Standing Counsel for the respondents, list these matters on 20.06.2023 under the same caption. 3. Mr. L.Venkateswar Rao, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate orders in accordance with law. Needless to say, respondent No.1 shall provide an adequate opportunity of hearing to the petitioners and thereafter shall pass the necessary orders. Let the fresh orders on remand be passed within a period of six weeks from the date of receipt of a copy of this order. 5. All the writ petitions are accordingly allowed. Miscellaneous applications pending, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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