TaxTMI 
TaxTMI 
2022 (9) TMI 1194
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....aring No.GST.AP:48/2021-22, in Form NO.GST APL-04, bearing GSTIN No.29BUFPB6342G1ZQ, dated 14.07.2022 at Annexure-D, insofar as the petitioner is concerned. b. Issue writ of certiorari or writ in the nature of certiorari quashing the Audit report/observation passed under Section 65(b) by the respondent No.4 for the assessment period 2017-18, dated 31.01.2022, bearing DCCT (Audit)6.3/T/2021-22 at Annexure-B, insofar as the petitioner is concerned. c. Issue writ of certiorari or writ in the nature of certiorari quashing the ADT-02, issued by the respondent No.4 for the assessment period 2017-18 dated 31.01.2022, in KGAIN No.190008811 at Annexure-C, insofar as the petitioner is concerned. d. Issue writ of certiorari ....
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....ted that the facts obtaining in the said case are exactly identical and similar in the facts involved in the present petition also and consequently, the impugned order dated 14.07.2022 passed by the respondent No.3 also deserves to be set aside and the matter remitted back to the respondent No.3 for re-consideration afresh in accordance with law. 4. Per contra, learned Additional Government Advocate submits that there is no merit in the petition and the same is liable to be dismissed. 5. Though several contentions have been urged by both sides in respect of their respective claims, in the aforesaid decision in M/S. SHRI MAHILA GRIHA UDYOG LIJJAT PAPAD supra, this Court has held as under: "ORDER In this petition, the ....
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....peal would lie against the audit observation/report dated 11.04.2022, no other reasons have been assigned by respondent No.1 to dismiss the appeal filed by the petitioner. In this context, my attention is invited to Section 107 of the Central Goods and Services Tax Act, 2017 (for short "the said Act of 2017") in order to contend that while Section 107 enables a person to prefer an appeal against any decision or order which are actually exclusive and independent of each other, a perusal of Section 121 of the said Act of 2017 will clearly indicate that except for the non-appealable decision and orders which are expressly described and enumerated in Section 121 of said Act of 2017, all other orders and/or decisions passed by the authorities wo....
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....o.1, the appellate authority for reconsideration afresh in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned endorsement dated 20.07.2022 issued by respondent No.1 is hereby quashed. (iii) The matter is remitted back to respondent No.1-Appellate Authority for reconsideration afresh in accordance with law bearing in mind the observations made in this order, as expeditiously as possible. (iv) All rival contentions between the parties are kept open and no opinion is expressed on the same." 6. As rightly contended by the learned counsel for the petitioner, in the said order, this Court set aside the order passed by the Appel....