The Commissioner (Appeals) is directed to decide the petitioner’s appeal by way of a reasoned order. It is clarified that this Court has not dealt with the merit of the controversy.
Section 107 of the CGST Act, 2017—Appeal – The petitioner’s counsel submitted that as the petitioner’s application for provisional release has been rejected, the petitioner has filed an appeal before the Commissioner (Appeals). Therefore, the present writ petition has become infructuous and it be disposed of. He prayed that the Commissioner (Appeals) be directed to decide the appeal as expeditiously as possible.
Held that:- The Hon’ble High Court disposed the present writ petition as infructuous and directed the Commissioner (Appeals) to decide the petitioner’s appeal by way of a reasoned order, preferably within four weeks.
The Commissioner (Appeals) is directed to decide the petitioner’s appeal by way of a reasoned order. It is clarified that this Court has not dealt with the merit of the controversy.
Section 107 of the CGST Act, 2017—Appeal – The petitioner’s counsel submitted that as the petitioner’s application for provisional release has been rejected, the petitioner has filed an appeal before the Commissioner (Appeals). Therefore, the present writ petition has become infructuous and it be disposed of. He prayed that the Commissioner (Appeals) be directed to decide the appeal as expeditiously as possible.
Held that:- The Hon’ble High Court disposed the present writ petition as infructuous and directed the Commissioner (Appeals) to decide the petitioner’s appeal by way of a reasoned order, preferably within four weeks.