2021 (12) TMI 170

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..... UYAN Heard learned counsel for the parties. 2 Petitioner has challenged legality and validity of the order in original dated 24.6.2021 passed by the Deputy Commissioner, Begum Bazar GST Division, Hyderabad, i.e. respondent No.5. 3 The said order has been passed under Section 73 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act) r/w corresponding provision of Section 73 (1) of the Te .....

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..... pugned order in original is that the assessee is being compelled to pay for output supply without any legal basis. It is because of such payment that assessee could not make the requisite payment under the CGST as well as SGST. 6 On due consideration, we are of the view that the assessee can agitate all such grounds before the appellate authority. No case is made out for entertaining the writ pet .....

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