2021 (8) TMI 347

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..... ernment Advocate COMMON ORDER Heard Mr.S.Raveekumar, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondent. 2. The challenge is to three orders of assessment for the periods 2017-18, 2018-19 and 2019-20 passed in terms of the provisions of the Goods and Services Tax Act, 2017. 3. Mr.Kaushik would fairly state that the challenge to these orders is .....

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..... y inward nor engaged in outward supply. The officer thus proposes to arrive at a conclusion that the transaction was not genuine and the petitioner was engaging in bill trading. In response, the petitioner has specifically sought the statement recorded by the third party dealer reserving his right to cross examine the dealer as well as to file objections to the same. The impugned order has come to .....

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..... opportunity of hearing to put forth its submission and also file objections. Upon consideration thereof, a speaking order shall be passed by the Officer within a period of six (6) weeks from date of first hearing. 4. In light of identity of facts and legal position qua the present case and the matter in W.P.No.10489 of 2021, the same order is taken to be passed in these matters as well. 5. The i .....

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