2022 (4) TMI 829

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....This petition has been filed by the Department against the judgment and order dated 7-3-2017 passed by the High Court of Gujarat at Ahmedabad in SCA No. 19437/2016, which had accepted the argument of the respondent regarding inappropriateness of the direction given in the circular issued by the Department to follow regime of call-book. 2. It is brought to our notice that in the main procee....

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....ed not detain the disposal of this matter. 4. To assuage the apprehension of the Learned Additional Solicitor General, we make it clear that in the event, the respondent assessee prefers an appeal against the Order-in-Original No. AHM-EXCUS-003-COM-040-15-16 passed by the Commissioner dated 11-3-2016, the assessee would not be permitted to raise the ground about the correctness of the call....