9911796707
TMI Blog2025 (1) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... Challenge to order u/s 107 of the Central Goods and Services Tax Act, 2017 - appeal to GST Tribunal under Section 112 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Since, the order has been passed by the 1st respondent as an Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017, an appeal lies before the GST Tribunal under Section 112 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er de-novo , in the light of the striking down of the above circular. The case remanded back to the 2nd respondent to pass a fresh order on merits in accordance with law, within a period of three (3) months from the date of receipt of copy of this order - petition allowed by way of remand. - Hon'ble M R Justice C. Saravanan For the Petitioner : Mr. Harish Bindumadhavan For the Respondents : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been notified. The reading of the impugned order indicates that it is based on the Circular No. 135/05-2020-GST dated 31.03.2020 . While dealing with an identical situation, this Court had taken note of the decisions of the Guwahati High Court, Calcutta High Court, Rajasthan High Court and Delhi High Court, wherein these Courts have struck down the above circular and passed order dated 16.07.2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
