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BRITANNIA INDUSTRIES LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

BIREN VAISHNAV
DEVAN M. DESAI
Pet. Counsel
Anandodaya S Mishra
Rohit G Lalwani
Res. Counsel
Priyank Lodha
Hetvi H Sancheti

Petitioner / Applicant

BRITANNIA INDUSTRIES LIMITED

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Aug 7, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 14867 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 4876 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 5731 of 2023

Citation

2023(8) TAXREPLY 7709
Original Order
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ORDER

CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Rule returnable forthwith. Learned advocates appearing for the respective respondents waive service of notice of rule. 1.1 These petitions, though different on facts, essentially raise a common question of interpretation of Section 107 of the Central Goods and Services Tax Act, 2017 (“CGST” for short) and Rule 108 of the Central Goods and Services Tax Rules, 2017 and related provisions. SPECIAL CIVIL APPLICATION NO. 14867 of 2022 2. This petition is filed for the following prayers: “9(a) That this Hon’ble Court may be pleased to issue a writ of Mandamus or an appropriate writ, order or direction, ordering, directing or declaring the Ld. Assistant Commissioner to make available and upload the electronic copy of the OIO dated 23.08.2019, on the GST Portal for the purpose of filing appeal in accordance with Section 107 of the CGST Act, 2017 and Rule 108(1) of the CGST Rules, 20....

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