TMI Blog2023 (8) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of facts, which cannot be decided in a summary proceedings under Article 226 of the Constitution of India - HELD THAT:- In this writ petition, the petitioner has challenged the impugned Assessment Order bearing Ref.No.ZD3301231040285 passed by the first respondent for the Assessment Year 2020-2021, on similar lines that to the one was challenged in W.P.No.23175 of 2023 for the Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondents : Mr.C.Harsharaj Additional Government Pleader ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 3. A separate order has been passed for the Assessment Year 2021-2022 in W.P.No.23175 of 2023 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed to file appeal before the Appellate Commissioner under Section 107 of the CGST/SGST Act, 2017, a liberty is given to the petitioner to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order. 6. If such an appeal filed by the petitioner within such time, the Appellate Commissioner shall dispose the appeal on merits and in accordance with law in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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