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SUN TRADERS vs. THE DEPUTY ASSISTANT COMMISSIONER AND OTHER
(Andhra Pradesh High Court)

Hon'ble Judges:

K MANMADHA RAO
TARLADA RAJASEKHAR RAO
Pet. Counsel
Sreemannarayana Vattikuti
Res. Counsel
---

Petitioner / Applicant

SUN TRADERS
Respondent THE DEPUTY ASSISTANT COMMISSIONER AND OTHER
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Nov 4, 2022
Order No.

Main Case No: W.P.No.15445 of 2022

Citation

2022(11) TAXREPLY 6538
Original Order
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ORDER

This application is filed to modify the order passed by this Court dated 26.05.2022 in W.P.No.15445 of 2022. Learned counsel for the petitioner would contend that by invoking the provisions of Section 130 of the Central Goods and Services Tax Act, 2017, (for short “the Act”), 1st respondent acted without jurisdiction. Further vide Finance Act, 2021, Sections 129 and 130 were amended to the effect that “Non-Obstente” Clause was removed from Section 130, while retaining the Non-Obstente clause in Section 129 of the Act and that the said amendment came into effect from 01.02.2022 and as such from the said date, Section 129 of the Act shall have over riding effect on Section 130 of the Act. Further it is contended that Section 129 of the Act clearly stated that the same is specific provision which deals with the goods in transit. In respect of cases pertaining to goods in transit, if at all any penalty is leviable, the same shall be levied under Section 1....

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