2022 (10) TMI 914

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..... E RESPONDENT : GP FOR COMMERCIAL TAX ORDER [ Per Hon'ble Sri Justice M. Ganga Rao ] Challenging the assessment order passed by the 1st respondent in A.O.No.ZH370722OD69273, dated 18.07.2022, as illegal, arbitrary, without jurisdiction and contrary to the provisions of Section 4 of the IGST Act read with Section 5 of the Central Goods and Services Tax Act, 2017, & the Circular No.31/05/2018-GST .....

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..... contended that the same is passed without giving opportunity to the petitioner to submit its objections to the show cause notice, which is violative of the principles of natural justice. Learned Government Pleader and learned standing counsel appearing for the respondents 1 to 3 submits that against the impugned order an effective alternative remedy of appeal is provided to the appellate authorit .....

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