2025 (5) TMI 2065

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....Y 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, and State Goods and Services Tax Act, ....

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....t 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., the learned Government Pleader. 4. Petit....

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....e 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 pending before the Appellate Authority, there will be ....