TMI Blog2024 (5) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Services Tax Act, 2017 w.e.f. 01.07.2017 - HELD THAT:- Mr. Gagandeep Singh Malhotra, Jr. Standing Counsel accepts notice on behalf of respondents No. 1 and 2; and Ms. Tanisha Peshawaria, DAG, Haryana accepts notice on behalf of respondents No. 3 to 5. They seek time to file reply. May do so, on or before the next date of hearing with a copy in advance to the counsel opposite. In the meanwhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the GST Act, 2017 stands modified, without there being any modification made therein. 3. It is submitted that as per Section 2 (84) of the Act, a person includes an association of persons or a body of individuals, whether incorporated or not in India or outside India, whereas by introducing Section 7 (1) (aa), it has been explained that for the purposes of the said clause, it is clarified that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (1) of the HGST/CGST Act, 2017 has been issued for FYs: 2019-20, 2020-21, 2021-22 and 2022-23 against the petitioner. 6. Notice of motion. 7. Mr. Gagandeep Singh Malhotra, Jr. Standing Counsel accepts notice on behalf of respondents No. 1 and 2; and Ms. Tanisha Peshawaria, DAG, Haryana accepts notice on behalf of respondents No. 3 to 5. They seek time to file reply. May do so, on or before the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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