2025 (5) TMI 2065

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....SREEJITH FORT THE RESPONDENT : BY ADV. JASMINE M M, GOVERNMENT PLEADER JUDGMENT Petitioner challenges Exhibit-P1 order of assessment dated 09.08.2024 in respect of the assessment year 2019-2020. 2. In the impugned order, petitioner was found to have utilised Input Tax Credit in excess, and the liability was imposed upon it under Section 73 of the Central Goods & Services Tax Act, 2017,....

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....is Court had, as seen from Exhibit-P4, set aside the assessment order and directed a reconsideration. Since petitioner also stands on the same footing as that of the petitioner in Exhibit-P4, it is contended that the assessment order ought to be set aside and a reconsideration be directed. 3. I have heard Sri. Padmanathan K.V., the learned counsel for the petitioner as well as Smt. Jasmine M.M.....

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....etitioner apprehends that the appeal will not be disposed of immediately and the Appellate Authority may take its own sweet time to dispose of the matter, I deem it appropriate to direct the appeal to be considered and disposed of in a time bound manner. 6. Accordingly, while refusing to interfere with the impugned order under Article 226 of the Constitution of India in view of the appeal pendi....