Whether filing of manual / offline appeal before Commissioner (A) is allowed ?
Issue Favourable to Tax Payer ?:- yes
Held - Since the petitioner has an alternative remedy of an appeal which he has already availed of in terms of Section 107 of the JGST Act by filin.....
Issue Favourable to Tax Payer ?:- yes
Held - In the counter affidavit filed by the State, there is no denial to paragraph no. 32 of the writ petition wherein specific pleading has been .....