Section 62 of the CGST Act, 2017 — Assessment Order – The petitioner challenged the order dated 16.07.2018 of the learned Single Judge, who has only relegated the appellant to appear before the Assessing Officer and submit application and the Assessing Officer was directed to forward such application to the Nodal Officer, who in turn would forward it to the concerned Grievance Committee. The petitioner submitted that the appeal filed is pending before the Commissioner Appeals. Therefore, the Appellate Authority may be allowed to decide the appeal on merits. The respondent submitted that the learned Single Judge has not made any observation against the Assessee and the learned Single Judge has only remitted the matter to the Nodal Officer. The court observed that the learned Single Judge has only directed the appellant to raise their grievance before the Nodal Officer/Nodal Committee, there is nothing to interfere with the said order.
Held that:- The Hon’ble High Court disposed of writ appeal by relegating the appellant before the learned Commissioner of Appeals, where the appeal is pending and directed the said Authority to decide the appeal in accordance with law, after giving an opportunity of hearing to both the sides.—Krome Led Lighting Technologies Pvt Ltd. Vs. The Assistant Commissioner, The Assistant Commissioner of GST & Central Excise, Chennai, The Superintendent of GST & Central Excise, Chennai [2020] 28 TAXLOK.COM 045 (Madras)