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TMI Blog2024 (9) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT - HC - Dated:- 31-8-2024 - WRIT PETITION NO. 104157 OF 2021 (T-RES) - - - GST - Levy of Cess while calculating the applicable tax under section 129 (1) (a) of the KGST and CGST Act - contention regarding the levy of Cess was not raised before JCCT (Appeals) - HELD THAT:- Since the ground regarding the levy of Cess is raised for the first time before this Court hence, in my opinion, an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R4; Sri. Girish. S. Hulamani., Advocate For R5) ORAL ORDER Sri. H.R. Kambiyavar., learned counsel for the petitioner, Sri. Shiva Prabhu Hiremath., learned AGA for respondents 1 to 3 have appeared in person. Sri. Girish S. Hulamani., learned counsel for respondent No.5 has appeared through video conferencing. 2. The order dated 17.09.2021 passed by the Joint Commissioner of Commercial Taxes (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of JCCT (Appeals), a Writ Petition was filed before this Court in W.P. No. 112365/2019. This Court vide order dated 19.01.2021 allowed the writ petition and remanded the matter to the JCCT (Appeals) for fresh consideration. After remand, the JCCT (Appeals) vide order dated 17.09.2021 dismissed the appeal. Counsel Sri. H.R. Kambiyavar., in presenting his arguments submits that the levy of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (a) of the KGST and CGST Act. However, the contention regarding the levy of Cess was not raised before JCCT (Appeals). Hence, he is seeking a remand. Since the ground regarding the levy of Cess is raised for the first time before this Court hence, in my opinion, an opportunity may be accorded for the petitioner to raise this as a ground before the Joint Commissioner of Commercial Taxes (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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