2024 (9) TMI 1749

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r is taken on record. 2. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 3. By means of instant writ petition, the following prayer has been made:- "I. Issue a writ, order or direction in the nature of certiorari for quashing the impugned order dated 07.03.2024 passed by respondent no.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent no. 3 has placed reliance on the First Appeal Manual dated 20.03.2015 issued by the Commissioner, Commercial Tax, mentioning therein that after hearing the appeal, order can be passed on the later date, this fact has seriously been opposed by the counsel for the petitioner on the ground that no such circular/power or provision under the GST Act, which could empower the authority not to pas....