This Writ Petition is closed as petitioner requested for withdrawal of this petition
Section 62 of the CGST Act, 2017- Summary Order – The petitioner challenged a summary of order dated 14.03.2020. Rule 100 provides for uploading of an order of assessment under Section 62(1) as well as the summary thereof. The petitioner submitted that refund was sought for excess payment and the same were found to be correct and orders had been passed by the State Tax Officer, as the assessee is assessed in that circle. The court observed that Assessing Officer has not been arrayed as a respondent.
Held that:- The Hon’ble High Court closed the writ Petition.
This Writ Petition is closed as petitioner requested for withdrawal of this petition
Section 62 of the CGST Act, 2017- Summary Order – The petitioner challenged a summary of order dated 14.03.2020. Rule 100 provides for uploading of an order of assessment under Section 62(1) as well as the summary thereof. The petitioner submitted that refund was sought for excess payment and the same were found to be correct and orders had been passed by the State Tax Officer, as the assessee is assessed in that circle. The court observed that Assessing Officer has not been arrayed as a respondent.
Held that:- The Hon’ble High Court closed the writ Petition.