2024 (7) TMI 1304 - SCH - GST

Exemption under Notification No. 12 of 2017 dated 28 June, 2013 - Sr. No. 54(e) of N/N. 12 of 2017 dated 28 June, 2013 pertaining to loading, unloading, packing, storage or warehousing of agricultural produce namely tea - it was held by the High Court that 'This Hon ble Court be pleased to issue a Writ of Certiorari or any other appropriate writ, order or directions under Article 226 of the Constitution of India calling for the records of the Petitioners case and after examining the legality and validity thereof quash and set aside the impugned order dated 10.12.2018 passed by Respondent No. 6 under Section 101 of the CGST Act and the MGST Act'. HELD THAT - Delay condoned. Issue notice to the respondents.

Summary

The Supreme Court in the case citation 2024 (7) TMI 1304 - SC Order, heard the counsel and made the following decisions: Delay condoned. Issue notice to the respondents. Ms. Charanya Lakshmikumaran, learned counsel accepts notice on behalf of respondent no.1.