2020 (11) TMI 714

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....ions)<br>Dated:- 4-11-2020<br>Civil Writ Jurisdiction Case No. 7877 of 2020 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE S. KUMAR Appearance : For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr. Pawan Kumar, AC to AG ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s):- ....

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....r further holding and a declaration that the determination of tax and interest liability under section 62 of the Goods And Services Tax Act, 2017 (hereinafter referred to as "the act" for short) is based on absolute presumption of figures and cannot be a substitute for actual figures of purchase, sale, tax liability admitted by the petitioner in the return for the tax period in question; ....

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....er Article 226 of the Constitution of India. Having heard learned counsel for the parties, we are of the considered view that in the attending facts and circumstances, it would be only more appropriate, as is also so submitted by Shri Gautam Kumar Kejriwal, learned counsel for the petitioner, that the petitioner approaches the appellate authority highlighting the issues raised before this Court....

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.... such an order, more so when we notice that such pleas were taken not for the first time before this Court but before the appellate authority. As such, as jointly prayed for, present petition is being disposed of in the following terms:- (a) Petitioner shall appear before the appellate authority, either through physical or digital mode on 30.11.2020 at 10.30 A.M.; (b) The appe....