TMI Blog2022 (3) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation [2020 (5) TMI 671 - SC ORDER] and [2020 (5) TMI 418 - SC ORDER] - HELD THAT:- Since the same request is pending before the Assessing Authority, it would be appropriate that the petitioner pursue the request before the authority and there is a direction to the Assessing Authority to hear the petitioner and dispose the representation dated 16.07.2021 within a period of four (4) weeks from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form GST DRC-09 and quashing the same. The basis upon which the relief is sought is that the petitioner has challenged an order of assessment dated 21.11.2020 passed under Section 71 of the State Goods and Service Tax Act, 2017 (SGST). An appeal challenging the same was filed on 15.07.2021 taking the benefit of the extended limitation provided under order of the Supreme Court in In Re: Cognizanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
