9911796707
TMI Blog2024 (9) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.03.2023 - ultra- vires the provisions of the CGST Act or not - HELD THAT:- It is found that the order challenged before this Court is essentially the order dated 21.02.2024 and challenge thereto is on merits. Since, the provision is available for filing of appeal before the Appellate Authority in terms of Section 107 of the CGST Act, it is not fit to examine the same with respect to juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken under Section 73 and not like the present and therefore distinguishable. The present petition is misconceived. The same is accordingly dismissed. - HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON'BLE MRS. JUSTICE SUDEEPTI SHARMA For the Petitioner: Mr. Akshay Kumar Goel, Advocate and Mr. Abhishek Rastogi, Advocate For the Respondent: Mr. Sourabh Goel, Sr. Panel counsel wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal of CWP No 7072 of 2022 by this Hon'ble Court; (c) Declare Notification No. 09/2023-Central Tax dated 31.03.2023 (Annexure P-9) issued by Respondent No 2 as ultra- vires the provisions of the CGST Act, for being incapable of being issued under Section 168A of the CGST Act; 2. Learned counsel for the petitioner submits that the petitioner had earlier approached this Court by way of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with those cases. 4. The order passed by us in one of the other cases has also been annexed along with the petition in support of his contention. We find that the order challenged before this Court is essentially the order dated 21.02.2024 and challenge thereto is on merits. Since, the provision is available for filing of appeal before the Appellate Authority in terms of Section 107 of the CGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner under Section 73 of the CGST Act. The order passed by us relates to a case where proceedings were undertaken under Section 73 and not like the present and therefore distinguishable. 6. In view there of the present petition is misconceived. The same is accordingly dismissed with a liberty to the petitioner to file an appeal before the concerned appellate authority, if so advised. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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