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TMI Blog2022 (9) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... N No.29BUFPB6342G1ZQ, dated 14.07.2022 at Annexure-D, insofar as the petitioner is concerned. b. Issue writ of certiorari or writ in the nature of certiorari quashing the Audit report/observation passed under Section 65(b) by the respondent No.4 for the assessment period 2017-18, dated 31.01.2022, bearing DCCT (Audit)6.3/T/2021-22 at Annexure-B, insofar as the petitioner is concerned. c. Issue writ of certiorari or writ in the nature of certiorari quashing the ADT-02, issued by the respondent No.4 for the assessment period 2017-18 dated 31.01.2022, in KGAIN No.190008811 at Annexure-C, insofar as the petitioner is concerned. d. Issue writ of certiorari or writ in the nature of certiorari quashing the notice issued under Section 73(1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present petition also and consequently, the impugned order dated 14.07.2022 passed by the respondent No.3 also deserves to be set aside and the matter remitted back to the respondent No.3 for re-consideration afresh in accordance with law. 4. Per contra, learned Additional Government Advocate 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 respect of their respective claims, in the aforesaid decision in M/S. SHRI MAHILA GRIHA UDYOG LIJJAT PAPAD supra, this Court has held as under: "ORDER In this petition, the petitioner has sought for the following reliefs: "I. To quash/set aside the impugned endorsement dated 20.07.2022 issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. In this context, my attention is invited to Section 107 of the Central Goods and Services Tax Act, 2017 (for short "the said Act of 2017") in order to contend that while Section 107 enables a person to prefer an appeal against any decision or order which are actually exclusive and independent of each other, a perusal of Section 121 of the said Act of 2017 will clearly indicate that except for the non-appealable decision and orders which are expressly described and enumerated in Section 121 of said Act of 2017, all other orders and/or decisions passed by the authorities would be appealable under Section 107 of the said Act of 2017 and respondent No.1 having failed to consider this aspect of the matter, the impugned order deserves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned endorsement dated 20.07.2022 issued by respondent No.1 is hereby quashed. (iii) The matter is remitted back to respondent No.1-Appellate Authority for reconsideration afresh in accordance with law bearing in mind the observations made in this order, as expeditiously as possible. (iv) All rival contentions between the parties are kept open and no opinion is expressed on the same." 6. As rightly contended by the learned counsel for the petitioner, 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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