2025 (5) TMI 1979

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....espondent Nos. 2 to 5. 2. It is the case of the petitioner that he has been carrying out his business under the name & style, "M/s Diganta Duarah". He is the sole proprietor and is an Assesee registered under the provisions of Finance Act, 1994 (since omitted by the Central Goods and Services Tax (CGST) Act, 2017) bearing registration No. ACHPD3271DST001. It is further case of the petitioner that the petitioner was assessed to tax under Assam Value Added Tax for the Financial Year 2016-2017. Aggrieved by such assessment, the petitioner challenged the Order-in-Original dated 19.12.2023, before the Commissioner (Appeals), CGST, Central Excise & Customs. In terms of Section 79(5) of the Assam Value Added Tax Act, 2003, an appeal can be entert....

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....not like to exercise of its certiorari jurisdiction in interfering with such a decision. 7. I have given due consideration to the arguments advanced by the learned counsels for the parties. 8. The Hon'ble Apex Court in the case of Tecnimont (supra) without any doubt, has laid down the proposition that the appellate authority shall not be within its jurisdiction to give a concession dehors the statutory prescription of deposit as a condition precedent for entertaining an appeal. However, the Hon'ble Apex Court in its earlier decisions in State of AP Vs P Laxmi Devi reported in (2008) 4 SCC 720 and Har Devi Asnani Vs State of Rajasthan reported in (2011) 14 SCC 160, held that in genuine cases of hardship, the recourse would still be open to....