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THE ASSISTANT COMMISSIONER (REVIEW) , CGST, COMMISSIONERATE, ALWAR vs. AGARWAL SALES
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

MANZOOR ALI ANSARI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

THE ASSISTANT COMMISSIONER (REVIEW) , CGST, COMMISSIONERATE, ALWAR

Respondent AGARWAL SALES
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Mar 26, 2021
Order No.

75 (MAA )CGST/JPR/2021

Citation

2021(3) TAXREPLY 4228

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ORDER

This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by The Assistant Commissioner(Review), CGST, Commissionerate, Alwar (hereinafter also referred to as “the appellant or department" also) in view of Order-in-Review No.96/Review/2020-21 dated 28.08.2020 passed by the Commissioner, Central Goods and Service Tax Commissionerate, Alwar under Section107(2) of the Central Goods and Service Tax Act, 2017against the Order in Original No.03/GST/Demand/2020 dated 27.01.2020 (hereinafter also referred to as “the impugned order") passed by The Assistant Commissioner, CGST, Division-G, Sikar (hereinafter also referred to as “the adjudicating authority") in the case of M/s Agarwal Sales, F1(a), Shree Khatu Shayamji Industrial Area, Reengus, Distt-Sikar- 332 404 (Raj) (hereinafter referred to as the respondent). 2. Brief Facts of the case:- 2.1 The officers of the Directorate General of GST intelligence, Jaipur ....

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