2024 (9) TMI 1146

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..... ppellant to serve full set of papers in this appeal petition including the affidavit-in-opposition filed by the State of West Bengal in the office of the learned Additional Advocate General for the State of Telengana so as to enable the State of Telengana to enter appearance in this proceeding. Leave is granted to the respondent no.2 viz. the private party to file its affidavit well before the nex .....

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..... petition as well as in the appeal, has not been specifically adverted to in the affidavit-in-opposition filed by the State of West Bengal. 4. The case of the appellant is that it availed credit and subsequently used for payment of CGST and SGST in terms of Section 18(a) and (c) read with Rule 4 of the Goods and Services Tax Settlement of Fund Rules, 2017. 5. Further, it has been stated that the in .....

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..... f of the State of Telengana. 9. We find that the stand taken by the State of Telengana would be very relevant for the purpose of adjudicating this appeal. 10. Therefore, we grant liberty to the learned advocate appearing for the appellant to serve full set of papers in this appeal petition including the affidavit-in-opposition filed by the State of West Bengal in the office of the learned Addition .....

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