TMI Blog2022 (9) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... ed endorsement and remitted back the matter to respondent No.1 Appellate Authority for re-consideration in accordance with law. In the said order, this Court set aside the order passed by the Appellate Authority and remitted the matter back for reconsideration afresh in accordance with law and since the issue in controversy involved in both the petitions are identical, I deem it just and appropriate to set aside the impugned order at Annexure-D dated 14.07.2022 passed by the respondent No.3 Appellate Authority and remit the matter back to the respondent No.3 for reconsideration afresh in accordance with law. Petition allowed. - WRIT PETITION No.17034/2022 [T-RES] - - - Dated:- 9-9-2022 - HON'BLE MR.JUSTICE S.R.KRISHNA KUMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided the case on merits. f. Issue writ of mandamus or writ in the nature of mandamus directing the respondent No.3 to consider the appeal in view of the law declared by this Hon ble Court. g. Issue any other writ or directions deemed fit in the facts and circumstances of the case including the cost of the writ petition, in the interest of justice and equity. 2. Heard the learned counsel for the petitioner and the learned Additional Government Advocate for the respondents. Perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that under identical circumstances, this Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner s Appeal to the Appellate Authority filed vide FORM GST APL-01 dated 11.07.2022 as per Annexure-D and thereafter adjudicate the matter in accordance with law and not to pursue coercive steps until the said order is passed by issuing a Writ of Mandamus or any other or writ in the nature Writ of Mandamus and/or III. To grant any other relief that this Hon ble Court may deem fit in favour of the Petitioner in the interest of equity and justice. 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the Memorandum of Petition and referring to the documents produced by the petitioner, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure-A deserves to be quashed. 4. Per contra, learned AGA for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. Though several contentions have been urged by both sides in support of their respective claims, a perusal of the impugned endorsement will indicate that respondent No.1 has not considered or appreciated the scope and ambit of Section 107 R/w. Section 121 of the said Act of 2017 and consequently, the impugned endorsement being unreasoned, nonspeaking, arbitrary, cryptic and laconic, the same deserves to be quashed. So also, in view of the specific assertion on the part of the petitioner that no opportunity was granted to the petitioner to urge all their contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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