9911796707
TMI Blog2024 (7) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 50 of the CGST Act, 2017 by Finance Act, 2021 - petition dismissed solely on the ground that the appellants had approached the court belatedly - HELD THAT:- On going through the order passed by the appellate authority dated 14.9.2020 it appears that the effect of the said retrospective amendment has not been gone into. Considering the fact that a legal issue has been raised, the same can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave elaborately heard the learned advocate for the appellants as well as the learned Government Pleader appearing for the respondents. 3. The legal issue which has been raised by the appellants in the writ petition as well as in this appeal is with regard to the effect of the retrospective amendment brought about in Section 50 of the CGST Act, 2017 by Finance Act, 2021. 4. On going through the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of personal hearing be granted to the authorized representative of the appellants and the appellants shall place all materials before the appellate authority for fresh consideration in accordance with law. 9. On account of certain internal changes at present the appellate authority is a different officer and, therefore, the matter is remitted back to the appropriate appellate authority. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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