9911796707
TMI Blog2024 (5) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... nt view - petitioner submits that once an order under Section 54 of the CGST Act is passed, it can be annulled only in a proceeding filed under Section 107 (appeal) or under Section 108 (revision) - HELD THAT:- The Madras High Court considered the decision of Asian Paints (India) Limited v. Collector of Central Excise, Bombay [ 2002 (4) TMI 62 - SC ORDER] which was approved by Supreme Court of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Fernandes, learned Senior Standing Counsel for CBIC takes notice for respondent Nos. 1 and 2, Sri P. Sri Harsha, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, takes notice for respondent No. 3 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, takes notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracting higher percentage of GST. Criticizing this order, learned counsel for the petitioner submits that once an order under Section 54 of the CGST Act is passed, it can be annulled only in a proceeding filed under Section 107 (appeal) or under Section 108 (revision). In absence thereof, the same authority has no authority, jurisdiction and competence to put the petitioner to notice or take a di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Bombay {2002 (4) TMI 62} which was approved by Supreme Court of India and came to hold as under: 50. The very same argument now advanced by the Department to the effect that Sections 11A and 35E operate in two different independent fields was raised by them. After considering the issue elaborately and also after taking note of the decision in Asian Paints (India) Limited approv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the considered opinion that the issuance of show cause notices is without jurisdiction and is liable to be struck down. 8. On the strength of interim orders of Rajasthan High Court and decision of Madras High Court (supra), learned counsel for the petitioner submits that the impugned Order-in-Original is passed without authority of law and petitioner may be protected from the demand of refund. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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