2020 (9) TMI 980

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....ustice Mohammad Rafiq , Dr. Justice B.R. Sarangi For the Petitioner : N. Mohanty, D. P. Dasd. P. Das ORDER The Court is convened through Video Conferencing mode. 2. Heard Mr. Pravat Kumar, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the opposite parties-Central Goods and Service Tax (CGST). 3. This writ petition has been filed by the petitio....

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....urther order or direction in the facts and circumstances of the present petition." 4. In course of argument, learned counsel for the petitioner Mr. Pravat Kumar does not press clause (b) of the prayer and confined his argument in respect of prayer (a). It is submitted in the facts of the case that against the assessment order dated 06.01.2020 (Annexure-2), order dated 26.02.2020 (Annexure-3), o....

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....ubmitted that the petitioner may be given liberty to approach the appellate authority under Section 107 of the CGST Act, 2017 by way of an appeal and a direction may be issued to the appellate authority to entertain the appeal, which may be now filed pursuant to the impugned assessment orders and also give opportunity to approach the competent authority under Section 30 of the CGST Act, 2017 read ....