Order No. 07.05.2025
02. This matter is taken up through Hybrid mode.
2. Challenging the Order-in-Appeal No.619 GST/BBSR/ADC/2024-
25, dated 05.12.2024 passed by the Additional Commissioner, Goods
and Services Tax (Appeals) directed against the assessment framed
under Section 73 of the Central Goods and Services Tax Act, 2017/
Inter-State Goods and Services Tax Act, 2017 (collectively, “the GST
Act”) read with Section 20 of the (for short, “the IGST Act”), vide
Order-in-Original dated 07.12.2023 the Petitioner has approached this
Court by way of filing this writ petition invoking extraordinary
jurisdiction under Articles 226 and 227 of the Constitution of India.
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