2023 (12) TMI 1402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E DR. JUSTICE A.K.JAYASANKARAN NAMBIAR AND THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH FOR THE PETITIONER: N.MURALEEDHARAN NAIR ANTONY JONES FOR THE RESPONDENTS: SR.GP-DR.THUSHARA JAMES JUDGMENT Dr. Kauser Edappagath, J. The appellant is a registered dealer engaged in the veneer business and is an assessee under the provisions of CGST and the SGST Act. Challenging the assessment or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Thushara James, the learned Senior Government Pleader. 3. The main ground canvassed by the appellant in all the appeals is that the assessment orders were passed without granting sufficient time to him to furnish the balance 'C' Form and denying the concessional rate of tax. The 2nd respondent, at the time of consideration of the stay application, prima facie found that the appellant co....