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LEKAR PHARMA LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Jasmine Dixit
Res. Counsel
Y. R. Mishra
Siddharth Chandrashekhar

Petitioner / Applicant

LEKAR PHARMA LIMITED
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Oct 22, 2024
Order No.

WRIT PETITION NO. 4330 OF 2024

Citation

2024(10) TAXREPLY 11360
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ORDER

PC.:- 1. Heard learned counsel for the parties. 2. The learned counsel for the parties agree that the main issue raised in this petition stands addressed by the Finance (No. 2) Act of 2024 by which Section 140 (7) of the Central Goods & Services Tax Act, 2017 (CGST Act) was amended with retrospective effect. 3. The Petitioner has also challenged the impugned Order-in- Original dated 27 February 2023 made by Joint Commissioner Central GST & C.Ex. (Respondent No. 4). This order is appealable. However, no appeal was filed possibly on account of the issue of transition credit under Section 140 (7) of the CGST Act, 2017. Now that this issue stands address by the Finance (No. 2) Act of 2024, there is no reason why the Petitioner should not be relegated to the remedy of an appeal. 4. Therefore, if the Petitioner files an appeal within four weeks from today, the Appellate Authority should consider such appeal on merits without going into the issue of limitation. This....

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