9911796707
TMI Blog2023 (11) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of which the levy is made - HELD THAT:- On perusal of impugned order and also the Notification No. 4/2018-Central Tax (Rate) issued by the Government of India, Ministry of Finance dated 25 January, 2018 which is placed on record by the learned counsel for the petitioner, it is opined that the contentions as urged by the petitioner need to be asserted and urged by taking recourse of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... os. 1 and 3 : Mr. Himanshu Takke, AGP. P.C. 1. We have heard Mr. Jain, learned counsel for the petitioner, Mr. Mishra, learned counsel for respondent no. 2 and Mr. Takke, learned AGP for respondent nos. 1 and 3. We have also perused the memo of the petition. 2. The primary grievance as urged by the petitioner is to the impugned order dated 13 May, 2022 passed by respondent no. 1-State Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner need to be asserted and urged by taking recourse of the appellate remedy as available under section 107 of the MGST Act. It may not be possible for this Court to consider the contentions of the petitioner on examining the issues including the agreement, rates as also other relevant consideration for determination of the value of the development as undertaken by the petitioner and/or the te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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