2024 (11) TMI 99

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.... The present writ petition has been filed challenging the Assessment Order dated 28.09.2020 passed by respondent no.2 and the appellate order dated 31.03.2023 passed by respondent no.1. After some argument, learned counsel for the petitioner seeks to withdraw the present writ petition in view of the order passed by a Division Bench of this High Court in MAT 181 of 2023 and CAN 1 of 2023 wherei....

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...., be not recovered from the appellant. We are unable to accept the submission of learned counsel for the appellant in as much as the GST Act is a complete code to itself and payment of tax is not subject to realisation of tax by an assessee. Under the circumstances, we do not find any manifest error of law in the impugned judgment and order passed by the learned Single Judge." Liberty is gra....