2025 (10) TMI 438

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....ST APL-04 No. ZD2908250074183 issued on 02.08.2025, issued by Respondent No. 1 for the relevant period, annexed at Annexure-A as being issued without any legal basis and in violation of the principles of natural justice; b. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Order-in-Original bearing File No. ADCOM/ENF/SZ/CTO-11/AP-05-2017-18 dated 30.12.2023 passed by Respondent No. 2 for the relevant period annexed at Annexure-B; c. To issue order(s), directions, writ(s) in the nature of Mandamus holding that clerical mistakes and procedural irregularities cannot be a ground to deny a substantive benefit; d. To issue order(s), directions, writ(s) in the nature of Mandamus holding that....

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....s of the original authority to consider the issue. Therefore, the Appellate Authority passes an order which is impugned in the subject petition. 4. Learned counsel appearing for the petitioner would vehemently contend that once the GST regime springs in on 1.7.2017, the beacon points to that legislation were yet to be cleared or the teething problems that the legislation brought about was still at large. In those circumstances, the petitioner had filled in the forms erroneously and had allegedly not declared tax liability that was to be done in a particular form for the Assessment Year 2017-18. This is noticed by the respondents in the year 2022 and a show cause notice is issued on 13.09.2023, proceedings are taken further. All the defic....

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....projected in the form that was initially made. This is noticed four years later in the year 2022 for the assessment year 2017-18 and the proceedings have sprung. 10. The petitioner appears before the Appellate Authority, produces all the documents to the satisfaction of the Appellate Authority. This is an admitted fact but the original authority had to assess the documents and pass necessary orders, that power the Appellate Authority does not have, in the light of sub-section (11) of section 107, which only permits him to dismiss the appeal or allow the appeal, not remit the matter back to the original authority. 11. In that light, the submission of the learned counsel for the petitioner merit acceptance that the matter should be remi....