2019 (6) TMI 1338

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..... >WP(C). No. 11618 of 2019 - -
GST
MR S. V. BHATTI, J. For The PETITIONER : ADV. SMT. K. LATHA For The RESPONDENT : GP. DR. THUSHARA JAMES JUDGMENT Heard Smt. K. Latha, the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader appearing for the respondents. 2. Petitioner is same in theses two writ petitions and petitioners challenge Ext.P2 issued by t .....

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..... out, you stated that Honourable High Court has quashed the order. This was not completely correct. After the order you have approached the Commissioner of Commercial Taxes for issuing a clarification under section 94. In the clarification order No.CR.3444/16/CT dt 13.04.2016 it was clarified that the transactions between the two different units having separate TIN number can't be treated as s .....

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..... tified are bona fide and the matter requires objective consideration by the respondents. 4. The learned Government Pleader tried to convince this Court and submitted that the parameters within which the grievance is made out do not come within the scope of judicial review of this Court under Article 226. 5. To test the reasonableness of the findings and the procedure followed by the respondent .....

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..... de the matter remitted to 1st respondent for consideration and disposal by keeping in mind the standard accountancy practices, the effect of proposed rectification and pass orders within four weeks from today. Hence Ext.P2 is set aside, matter remitted to 1st respondent for consideration afresh. Petitioners are directed to appear before the 1st respondent on 26.06.2019 and if so advised is given .....

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