TMI Blog2020 (9) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... t - HELD THAT:- he present writ petition is disposed of with the direction that the petitioner shall file an appeal against the impugned assessment orders under Annexures-2, 3 and 4 within a period of 15 days from today before the appellate authority under Section 107 of the CGST Act, 2017. In the event the appeal is filed, the appellate authority shall dispose of the same on merits and in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standing Counsel for the opposite parties-Central Goods and Service Tax (CGST). 3. This writ petition has been filed by the petitioner-M/s. OCL Iron and Steel Limited with the following prayer: Therefore, on the facts and in the circumstances of the case, it is most humbly and respectfully, prayed that this Hon'ble Court may graciously be pleased to: a) Issue a writ of certiorari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case that against the assessment order dated 06.01.2020 (Annexure-2), order dated 26.02.2020 (Annexure-3), order dated 08.07.2020 (Annexure-4) and also against the order dated 18.06.2020 (Annexure-13), the petitioner is aggrieved and has approached this Court. 5. Mr. Sunil Mishra, learned Standing Counsel for the opposite party-Department submits that Sections 100 and 107 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders and also give opportunity to approach the competent authority under Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017 for redressal of its grievance with regard to revocation of cancellation of the registration. 7. Having regard to the facts and circumstances of the case and the submissions of learned counsel for the parties, the present writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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