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2025 (3) TMI 821 - HC - GSTCompetent authority under the GST-STD Act - HELD THAT - The competent authority under the GST-STD Act shall deal with the glimpse of the petitioner in accordance with law and after taking into account the Finance (2) Act of 2024. Petition disposed off.
In the judgment delivered by the Bombay High Court, the court addressed a Writ Petition seeking the quashing of Orders in Appeals dated 28.02.2024 and 19.03.2024. The petitioner was represented by Ms. Ketaki Pednekar and others, while the respondents were represented by Mr. Pravin Faldessai and Ms. Asha Desai.The court noted that the issue at hand was "no longer res-integra," having been previously resolved by a Division Bench of the same court in a decision dated 07.10.2024, in Writ Petition no. 2786 of 2021. Based on the reasoning in that prior decision, the court quashed and set aside the contested orders. The competent authority under the GST-STD Act was directed to address the petitioner's case in accordance with the law, considering the Finance (2) Act of 2024.The court left all contentions and remedies open for consideration by the competent authority and disposed of the petition.
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