2025 (6) TMI 1787

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....e petitioner and learned Standing Counsel-11 for the Respondents. 2. This writ application has been filed for the following reliefs:- "(i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the summary assessment orders dated 24.01.2020 and 19.02.2020 (Annexure-1 & 2) passed by Respondent No. 6 for period October 2018 to March 2019 of F.Y. 2018-19 whereby and whereunder the ex-parte assessment order has been passed for the aforesaid period and thereby a total liability of Rs. 84,644.00/- (with breakup as (a) CGST worth Rs. 48,142/- with interest Rs. 9,180/- thereupon; and (b) SGST worth Rs. 18,142/- with interest Rs. 9,180/- has been imposed on the petitioner; (ii) For issuing a writ o....

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....plication; (v) For issuance of appropriate direction including the mandamus directing the respondents to pass fresh assessment order for the F.Y. 2018-19 upon considering the annual assessment filed by the petitioner for the said financial year to ascertain the actual tax liability, if any, on the petitioner for the period April, 2018 to March, 2019; (vi) For holding that the impugned assessment order dated 24.01.2020 and 19.02.2020 and Appellate order dated 15.07.2021 have been issued in most illegal manner without examining the records and the supporting materials; (vii) For passing any such other order/orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 3. The ma....

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...., the Court is of the opinion that since order is being passed due to non-constitution of the Tribunal by the respondent-Authorities, the petitioner would be required to present/file his appeal under Section 112 of the B.G.S.T. Act, once the Tribunal is constituted and made functional and the President or the State President may enter office. The appeal would be required to be filed observing the statutory requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal. (iii) In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the Tribunal within the period which may be specified upon constitution of the Tribunal, t....