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KUSHAL'S RETAIL PRIVATE LIMITED vs. JOINT COMMISSIONER (APPEALS-II) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Harish Bindumadhavan
Res. Counsel
K. Mohanamurali

Petitioner / Applicant

KUSHAL'S RETAIL PRIVATE LIMITED
Respondent JOINT COMMISSIONER (APPEALS-II) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 5, 2024
Order No.

W. P. Nos. 14734 and 14737 of 2022 And W. M. P. Nos. 13922 and 13924 of 2022

Citation

2024(12) TAXREPLY 12112
Original Order
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ORDER

COMMON ORDER Heard Mr.Harish Bindumadhavan, learned counsel for the petitioner and Mr.K.Mohanamurali, learned Sr.Standing Counsel for the respondents. 2. These writ petitions are directed against the impugned Orders-inappeal Nos.43 & 95 of 2021 dated 10.03.2021 & 22.03.2022 respectively. By the impugned orders, the appeal of the petitioner before the 1st respondent, the Order-in-Original No.RFD 06 dated 30.10.2021 has been rejected. 3. Since, the order has been passed by the 1st respondent as an Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017, an appeal lies before the GST Tribunal under Section 112 of the Central Goods and Services Tax Act, 2017. 4. However, the Tribunal is yet to be constituted, although it has been notified. The reading of the impugned order indicates that it is based on the Circular No.135/05-2020-GST dated 31.03.2020. Whi....

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