2022 (2) TMI 292

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....IT PETITION No. 1797 OF 2022 - -<br>GST<br>HON'BLE Mr. JUSTICE AHSANUDDIN AMANULLAH AND HON'BLE Ms. JUSTICE B. S. BHANUMATHI Counsel for the petitioner : Mr. S. Suribabu, Advocate. Counsel for the respondents : Mr. Y. N. Vivekananda, Government Pleader, Commercial Tax. ORAL JUDGMENT (Per Hon'ble Ms. Justice B. S. Bhanumathi) Heard Mr. S. Suribabu, learned counsel for the petitioner ....

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....ions of the CGST Act, 2017 and APGST Act, 2017, contrary to the Notification and Circular issued by the Union of India, unsustainable in law, passed without application of mind, not considering any of the objections filed by the petitioner and is without jurisdiction; and ......." 3. Learned counsel for the petitioner submitted that the petitioner undertook to develop 25 flats and entered into ....

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....rdly, the tax was paid for 25 flats and again, he was charged with tax under the guise of tax on service for development of the very same flats. 4. Learned Government Pleader, Commercial Tax, submitted that the Assessing Authority had given vivid reasons as to why the objections of the assessee were rejected and since appellate forum is provided, the petitioner has to first approach there and a....

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....rder in W.P.No.30212 of 2021 dated 22.12.2021. 7. In view of the above decision, as the petitioner could not satisfy any of the circumstances enumerated above and there is an effective alternative remedy before the appellate authority, this Court feels that the matter does not require any interference. 8. Further, in the present case, it needs a detailed examination of the elements in the ta....