KANPUR SEVA SAMITI Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Challenge in the present Writ Petition is to the two orders dated 28.11.2019 (Annexure P-1) and dated 30.11.2018 (Annexure P-2).

(2.) Vide order dated 30.11.2018, the Assessing Officer has passed an assessment order under Section 64(1) of the Chhattisgarh Goods and Services Tax Act 2017 (in short, "CGGST Act") assessing an additional liability of CGST Rs.13,42,963/- and SGST Rs.16,06,243/- totalling Rs.29,49,206/- upon the Petitioner and ordered for raising the additional demand.

(3.) Being aggrieved by the said order, the Petitioner preferred an Appeal before the Joint Commissioner/Appellate Authority under Section 107 of the CGGST Act. The said Appellate Authority partly allowed the Appeal and ascertained the demand at Rs.3,52,768/-. The primary and substantial challenge to the order of the Appellate Authority is that the Authority has not considered the whole calculation which the Petitioner had raised in their Appeal.