2025 (1) TMI 713

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.... Anuradha Shukla For the Petitioner : Shri T. Suryanarayana - Senior Advocate with Ms. Tanmayee Rajkumar and Shri Mallikarjun - Advocate For the Respondents : Shri Abhijeet Shrivastava- Advocate For the State : Shri R.D. Pararha ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI 1. This petition under Article 226 of the Constitution of India has been filed against the order dated 22....

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....an appeal under section 107 of the CGST Act, 2017, learned counsel submitted that since no opportunity of personal hearing was granted to the petitioner, therefore, they have approached this Court by filing the instant petition. To buttress his contention, he relied upon the judgment of the Apex Court in the case of Godrej Sara Lee Ltd. Vs. Excise and Taxation officer-cum-Assessing Authority and o....

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.... the said remedy has to be availed. 8. Recently, the Supreme Court by order dated 3.9.2021 in the case of The Assistant Commissioner of State Tax and others Vs. M/s Commercial Steel Limited, passed in Civil Appeal No.5121/2021 has held as under :- 11. The respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under A....

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....ts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded on the basis of surmises. However, since we are inclined to relegate the respondent to the pursuit of the alternate statutory remedy under Section 107, this Court makes no observation on the merits of the case of the respondent. 9. In the case of Godrej Sara Le....