2023 (9) TMI 903

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....OHIT ARYA And HON'BLE SHRI JUSTICE DEEPAK KUMAR AGARWAL FOR THE PETITIONER : BY SHRI C.P. SHARMA AND SHRI KARAN SACHDEVA - ADVOCATES FOR THE PETITIONER FOR THE RESPONDENTS : BY SHRI M.P.S. RAGHUVANSHI - ADDITIONAL ADVOCATE GENERAL ORDER Petitioner, a manufacturer and trader, is before this Court under Article 226 of the Constitution of India taking exception to the impugned order dated....

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....nt Authority and the impugned order was also passed by the Competent Authority. Therefore, source and jurisdiction of the Authority being unquestionable, once the petitioner has submitted to the jurisdiction of the Assessing Officer and thereafter the assessment order has been passed, in all fairness, the assessee should have approached the appellate forum as contemplated under Section 107 of GST ....

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....e respondent/State, though at the first instance opposed the prayer in that behalf with submission that the petitioner was well aware of the factum of availability of alternative, efficacious, statutory remedy of appeal, at the time of filing of writ petition. Therefore, mere pendency of writ petition may not be a ground for condonation of delay. Choice of wrong forum is no excuse. 7. Upon hearin....