2023 (12) TMI 1397

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..... ry to the circular issued by Central Board of Indirect Taxes and Customs and the appellate orders passed under similar provisions under the Finance Act - HELD THAT:- When the matter was taken up for passing the order, it was found that the appellate order relied upon by the petitioners is under challenge before the CESTAT. In such circumstances, the petition is required to be kept pending till the .....

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..... tion, the petitioners have prayed for quashing and setting aside order dated 21.12.2021 passed under section 74 of the GST Act on the ground that the petitioners are liable to pay GST on the amount of discount received by it on purchase of the motor vehicles contrary to the circular issued by Central Board of Indirect Taxes and Customs and the appellate orders passed under similar provisions under .....

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..... ive remedy on the ground that the respondent authorities is bound by the appellate order passed in identical facts. Therefore, the matter is required to be considered on merits without relegating the petitioners to avail alternative remedy. 6. Issue Rule returnable on 30th April, 2024. Ad interim granted earlier to continue as interim relief till the final disposal of this petition.
Case laws .....

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