2023 (6) TMI 1462

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 of 2023 - -<br>GST<br>THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE N. TUKARAMJI FOR THE PETITIONER: SRI S. RAVI, M/S. R.S. ASSOCIATES FOR THE RESPONDENTS: SRI L.VENKATESWAR RAO, SC FOR COMMERCIAL TAX DEPT COMMON ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. S.Ravi, learned Senior Counsel for the petitioners and Mr. L.Venkateswar Rao, l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dditional Commissioner or Joint Commissioner would lie before the Commissioner (Appeals); however, there is no Commissioner (Appeals) to hear the appeals of the petitioners. On merit, learned Senior Counsel for the petitioners submits that respondent No.1 had passed the impugned orders without examining the books of accounts of the petitioners, particularly on the point of reversal of inp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th a situation like this. On the other hand, on the point of remand, he fairly submits that the assessing authority would re-examine the books of accounts of the petitioners and thereafter pass appropriate orders in accordance with law. 4. That being the position, we set aside the impugned orders passed by respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 in each ....