2024 (11) TMI 106

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....d:- 22-10-2024<br>WP(C) NO. 35393 OF 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE GOPINATH P. For the Petitioner : By Advs. Padmanathan K.V., R. Sreejith. For the Respondent: By Adv Dayasindhu Shreehari N.S., CGC, Smt. Jasmin M.M, GP. JUDGMENT 1. Petitioner has approached this Court, challenging Ext.P4 order issued under the provisions of Section 73 of the CGST/SGST Acts, for the year 201....

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....hat, in such circumstances, the only remedy of the petitioner is to file a second appeal and he has not made out any ground to approach this Court under Article 226 of the Constitution of India. 4. Having heard the learned counsel appearing for the petitioner, the learned Government Pleader and the learned Standing Counsel appearing for the 6th respondent, I am of the opinion that the petitione....

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....ng aside Ext.P4 order and restoring the assessment of the petitioner for the year 2017-18, to the file of the 2nd respondent, who shall pass fresh orders, after affording an opportunity of hearing to the petitioner. The petitioner shall file its reply to the show cause notice (if not already filed) within a period of two weeks from today and thereafter, the matter shall be adjudicated by the 2nd r....