2022 (9) TMI 1050

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce S.R. Krishna Kumar For the Petitioner  : Smt. Veena J. Kamath, Advocate for Sri. Kamath & Kamath For the Respondents : Sri Hema Kumar, Aga. ORDER In this petition, the petitioner has sought for the following reliefs: "I. To quash/set aside the impugned endorsement dated 20.07.2022 issued by the Respondent No.1 bearing No. J.C.C.T(A)-2/T//2022-23 as per Annexure-A by is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al on record. 3. In addition to reiterating the various contentions urged in the Memorandum of Petition and referring to the documents produced by the petitioner, learned counsel for the petitioner invites my attention to the impugned endorsement at Annexure-A dated 20.07.2022 in order to point out that the said endorsement is an unreasoned, non-speaking, arbitrary, cryptic and laconic endorsem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssed by the authorities would be appealable under Section 107 of the said Act of 2017 and respondent No.1 having failed to consider this aspect of the matter, the impugned order deserves to be quashed. It is also submitted that no opportunity was granted in favour of the petitioner to urge all contentions including the contentions with regard to maintainability of the appeal qua Sections 107 and 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e all their contentions before respondent No.1, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to put forth all contentions in support of its claim, I deem it just and appropriate to set aside the impugned endorsement and remit the matter back to respondent No.1, the appellate authority for reconsideration afresh in accordance with law. 6.....