2024 (9) TMI 987

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....tion Mr. A. Kedia, Jr. S.C. Central GST & Customs ORDER This matter is taken up by hybrid mode. 2. Heard Ms. Z.M. Wallace, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization. 3. The petitioner has filed this writ petition seeking to quash the rejection order dated 25.04.2022 in Form GST APL-02 under Annexure-3 pas....

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....r the CT & GST Organization contended that if the appeal is rejected, the petitioner should have moved before the appropriate authority pointing out the defects and in such event, the appropriate authority shall consider the same and pass appropriate order. 6. It is brought to the notice of this Court that as against the total demand of Rs.42,822/- under Annexure-2 if CGST & SGST @ 10% each is ca....