2019 (9) TMI 873

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..... fee already deposited, nothing prevented him from making an application claiming the refund to the concerned authority in accordance with law - The petition filed by the petitioner seeking directions as aforesaid for the refund of the amount without approaching the respondents by way of appropriate application/representation, cannot be entertained by this court. Legality of N/N. 76/2018 dated .....

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..... refund the late fee collected from the petitioner while filing the return under the Central Goods and Service Tax Act, 2017 (for short the Act ) in Form GSTR-3B in his Cash Ledger in GST Portal so that he can utilise the same for discharging his tax liabilities. The petitioner has also questioned the legality of notification No.76/2018 dated 31.12.18, whereby in exercise of the power conferred by .....

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..... entertained by this court. 3. Indisputably, the impugned notification is issued by the Central Government in exercise of the power conferred under Section 120 of the Act, which already stands published in the official gazette. The notification issued being a statutory notification, the validity thereof is not open to be examined by the Single Bench. It is always open for the petit .....

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