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MANGAL COMMERCIAL PVT. LTD, SHRI PANKAJ AGRAWAL, SMT. SUMAN AGRAWAL W/O SRI PANKAJ AGRAWAL vs. UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (FORMERLY KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS) , THE COMMISSIONER, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (FORMERLY KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS) , THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) , DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, SENIOR INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, SUPERINTENDENT (PREV.) O/O THE PRINCIPAL COMMISSIONER, CENTRAL GOODS, AND SERVICE TAX AND CENTRAL EXCISE CENTRAL GST
(Chhattisgarh High Court)

Hon'ble Judges:

P.R. RAMACHANDRA MENON
PARTH PRATEEM SAHU
Pet. Counsel
Kartik Kurmy
Dharmesh Shrivastava
Rajesh Sharma
Res. Counsel
B. Gopa Kumar
Maneesh Sharma

Petitioner / Applicant

MANGAL COMMERCIAL PVT. LTD, SHRI PANKAJ AGRAWAL, SMT. SUMAN AGRAWAL W/O SRI PANKAJ AGRAWAL

Respondent UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (FORMERLY KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS) , THE COMMISSIONER, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (FORMERLY KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS) , THE GOODS AND SERVICE TAX COUNCIL (GST COUNCIL) , DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, SENIOR INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, SUPERINTENDENT (PREV.) O/O THE PRINCIPAL COMMISSIONER, CENTRAL GOODS, AND SERVICE TAX AND CENTRAL EXCISE CENTRAL GST
Court Chhattisgarh High Court
State

Chhatisgarh

Date Feb 11, 2020
Order No.

Review Petition 260 of 2019, Review Petition No. 258 of 2019, Review Petition No. 31 of 2020, Review Petition No. 30 of 2020, Review Petition No. 32 of 2020

Citation

2020(2) TAXREPLY 1431
Original Order
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ORDER

1. The Writ Petitioners are again before this Court, contending that there are some inadvertent errors in the common judgment dated 20.11.2019 passed by this Court in Writ Petition (T) No. 77 of 2019 and connected cases, which necessitates review. 2. The contention of the Petitioners is that though the matter was heard exhaustively on different dates, some of the issues and vital submissions made in this regard were inadvertently lost sight of while passing this judgment. The specific case is that despite raising 'three fold' challenge, as to the sustainability of Annexure P/2 Gazette Notification dated 01.07.2017 for not having been issued by the Central Government, but the Central Board of Indirect Taxes and Customs; the Annexure P/1 Circular dated 05.07.2017 in appointing the 'Proper Officers' without any notification in the gazette as envisaged under Section 167 read with Section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ....

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