TMI Blog2018 (12) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... king any coercive recovery against the petitioner pursuant to the impugned order. - R/Special Civil Application No. 18263 of 2018 - - - Dated:- 3-12-2018 - Ms. Justice Harsha Devani And Dr. Justice A. P. Thaker For the Petitioner : Gupta Law Associates ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. The rebate claim of the petitioner has been rejected by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... despite the fact that the revision application was filed before the revisionary authority on 18th April, 2013, the same was not decided despite various reminders being addressed to the concerned authority. In the meantime, since the Central Goods and Service Tax Act, 2017 was to come into force with effect from 01.07.2017 and the Cenvat credit would have become infructuous, the petitioner suo mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the entire situation is revenue neutral. 3. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 27th December, 2018. By way of ad-interim relief, the respondents are restrained from making any coercive recovery against the petitioner pursuant to the impugned order. Direct Service is permitted. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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