2022 (8) TMI 164

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... volves the factual aspects. - Section 140 and Section 142 of the Central Goods and Services Tax Act, 2017 are not examined and no comment have been made whether or not the appellant(s) assessees would be entitled to benefit under the said Sections. No question of law arises for consideration, and hence, the appeals are dismissed. - Civil Appeal Nos. 7409 & 7425 of 2012 - - - Dated:- 10-3-2022 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X