2022 (3) TMI 543

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... RMA, AGP ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant - a Proprietory concern through its Proprietor has prayed for the following reliefs:- 8(A) to issue a writ of certiorari or any other appropriate writ, order or direction in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ers dated 18.12.2020; (D) pending admission, hearing and/or final disposal of this petition, be pleased to stay assessment proceedings initiated under CGST Act and/or SGST Act against petitioner for the Assessment Period of 01.07.2017 to 31.03.2018. (E) to pass such other and further order/s as may be just and necessary in the circumstances of the case. 2. We have heard Mr. Dev Patel, the lea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble his client to challenge the same by filing an appropriate appeal before the appellate authority. 5. It appears that after the assessment order came to be passed, a rectification assessment order came to be passed reducing the liability. We do not intend to look into the legality and validity of the assessment order as well as the rectified assessment order. An assessment order being an appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X