https://www.taxtmi.com/highlights?id=80257 The petition challenges the inclusion of CGST amount in petitioner's turnover, contrary to CGST Act definition. Lack of proper personal hearing violates natural justice principles. HC holds statutory appeal remedy cannot be avoided despite 10% payment requirement. Appellate Authority can consider filed documents, assess subordinate officers' conduct. Assessing Officer's difficulty in verifying petitioner's claims due to lack of supporting documents. Court notes petitioner's submission of annual return but deems examination of supporting documents falls under Authority's jurisdiction. Petition dismissed, granting liberty to file appeal. en-us Thu, 08 Aug 2024 09:10:55 +0530 Thu, 08 Aug 2024 09:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80257 The petition challenges the inclusion of CGST amount in petitioner's turnover, contrary to CGST Act definition. Lack of proper personal hearing violates natural justice principles. HC holds statutory appeal remedy cannot be avoided despite 10% payment requirement. Appellate Authority can consider filed documents, assess subordinate officers' conduct. Assessing Officer's difficulty in verifying petitioner's claims due to lack of supporting documents. Court notes petitioner's submission of annual return but deems examination of supporting documents falls under Authority's jurisdiction. Petition dismissed, granting liberty to file appeal. Highlights GST Thu, 08 Aug 2024 09:10:55 +0530 https://www.taxtmi.com/highlights?id=80257