2023 (6) TMI 1462

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..... STICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE N. TUKARAMJI FOR THE PETITIONER: SRI S. RAVI, M/S. R.S. ASSOCIATES FOR THE RESPONDENTS: SRI L.VENKATESWAR RAO, SC FOR COMMERCIAL TAX DEPT COMMON ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. S.Ravi, learned Senior Counsel for the petitioners and Mr. L.Venkateswar Rao, learned Standing Counsel for Commercial Tax Department f .....

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..... er (Appeals); however, there is no Commissioner (Appeals) to hear the appeals of the petitioners. On merit, learned Senior Counsel for the petitioners submits that respondent No.1 had passed the impugned orders without examining the books of accounts of the petitioners, particularly on the point of reversal of input tax credit. Mr. L.Venkateswar Rao, learned Standing Counsel for Commercial T .....

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..... assessing authority would re-examine the books of accounts of the petitioners and thereafter pass appropriate orders in accordance with law. 4. That being the position, we set aside the impugned orders passed by respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 in each of the writ petitions and remand the matters back to the file of respondent No.1 for considering .....

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