2021 (12) TMI 779

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....R HON'BLE JAYANT BANERJI, J. Heard Shri A.P. Mathur, learned counsel for the petitioner and Shri Jagdish Mishra, learned counsel appears for the respondent no. 2. The impugned order is the one dated 18.10.2021 passed by respondent no. 1-Additional Commissioner, Grade-2 (Appeal)- 6, State Tax, Kanpur in Appeal No. GST/93/2021 pertaining to assessment year 2021-22 under the provisions o....

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....ing is bad and baseless. On the other hand Shri Jagdish Mishra has referred to the provisions of Section 15 of the Act read with Explanation No. 2 of Rule 138 of the CGST Rules, to contend that the assessment done by the authority under the provisions of Section 129 (1) (a) is justified. The matter requires consideration. Learned Standing Counsel prays for and is granted four weeks' t....