2023 (10) TMI 1149

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....the Respondent : Mr.TNC.Kaushik Additional Government Pleader ORDER Mr.TNC.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment order dated 24.04.2023. By the impugned order, the respondent has confirmed a sum of Rs. 2,16,788/- being arrears of the tax, interest and the penalty thereon. The petiti....

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....d the learned Additional Government Pleader for the respondent. 6. Considering the fact that the petitioner has already paid the disputed tax as confirmed vide impugned orders dated 24.04.2023 and 08.09.2023, the Court is inclined to dispose this writ petition by giving liberty to the petitioner to file a statutory appeal before the Appellate Commissioner under Section 107 of the GST Act, 2017 ....