9911796707
TMI Blog2025 (3) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner : Manish Singh For the Respondent : Ratnesh Lal, Dipak Seth, Deepak Seth ORDER HON'BLE PANKAJ BHATIA, J. 1. Both the writ petitions arise out of the same orders, as such are being decided by means of this common order. 2. Heard the counsel for the petitioner and Sri Dipak Seth with Sri A. K. Jain who appears for the respondents. 3. Both the petitions have been filed challenging th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs issued, which aspect has not been considered while passing the impugned judgment. 5. The counsel for the respondents, on the other hand, pleads that a statutory appeal is prescribed against the said order under section 107 of the GST Act and the petitioner should be relegated to pursue the remedy of appeal. He however, argues that it was the burden of the petitioner to have placed the circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST Council are binding on the department. 7. Apparently, from the impugned order, there is no consideration of the Circulars, as such, no useful purpose would be served in relegating the petitioner to the remedy of appeal. Thus, on the limited question of the circulars, which are binding on the department, not being taken into account, the order impugned dated 21.11.2024 is set aside. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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