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BESTWAY AGENCIES PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
JAGMOHAN BANSAL
Pet. Counsel
Shaveta Sanghi
Res. Counsel
Saurabh Goel

Petitioner / Applicant

BESTWAY AGENCIES PRIVATE LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Jul 18, 2024
Order No.

CWP No. 14121 of 2022

Citation

2024(7) TAXREPLY 10284
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ORDER

JAGMOHAN BANSAL, J. (ORAL) 1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of order dated 17.11.2021 (Annexure P-11) whereby Revisionary Authority-cum-Joint Commissioner, CGST Commissionerate, Rohtak has revised order dated 23.11.2020 passed by the Assistant Commissioner, CGST Division, Rohtak. 2. The brief facts of the case are that the petitioner is registered with GST Department as manufacturer and supplier of goods falling under Chapter ‘Heading 87’ of GST Tariff Act, 2017. The goods manufactured by it attract GST @ 5% and 12% whereas inputs are subject to GST @ 5%, 12%, 18% and 28%. On account of higher rate of tax on inputs than output, a sum of Rs. 59,36,588/- of ITC accumulated during April’ 2018 to March’2019 in the account of the petitioner. The petitioner in terms of Section 54 (3) of the Central Goods and Service Tax Act, 2017 (for short-CGST Act’) read with Circ....

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