2023 (8) TMI 973

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....avanan For the Petitioner : Mr.R.Sivaraman For the Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The petitioner is aggrieved by the impugned Order-in-Original No: 01/2022-GST dated 19.05.2022 passed by the respondent. 2. By the impugned order dated 19.05.2022, the Assistant Commissioner of GST & Central Excise has confirmed the demand on the petitioner for shor....

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....irected drawing of sample for being taken for testing before the Authority, in terms of order passed in W.P.No.17606 of 2022 on the same day. However, no report is available. 4. There are several disputed question of facts. These are to be determined in the quasi Judicial proceedings under the hierarchy of the Authorities under the Goods and Service Tax Act, namely the Appellate Commissioner an....

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....m the date of receipt of a copy of this order. 6. If such appeal is filed by the petitioner within the time stipulated herein, the Appellate Authority shall consider the appeal and dispose of the same on merits on its turn and in accordance with law as expeditiously as possible, preferably within a period of six months from the date of receipt of the appeal. Needless to state that the petitione....