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THE ASSISTANT COMMISSIONER CGST DIVISION-G SIKAR vs. GANESH ENTERPRISES
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

J.P. MEENA
Pet. Counsel
---
Res. Counsel
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Petitioner / Applicant

THE ASSISTANT COMMISSIONER CGST DIVISION-G SIKAR

Respondent GANESH ENTERPRISES
Court

FAA (First Appellate Authority)

State

Rajasthan

Date Jun 22, 2020
Order No.

51(JPM)CGST/JPR/2020

Citation

2020(6) TAXREPLY 4218

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ORDER

This appeal has been filed under Section 107 of the Goods and Services Tax Act, 2017 by the Assistant Commissioner, CGST, Division-G, Sikar. (hereinafter also referred to as “the appellant”) in view of Order-in-Review No. 01/Review/2019-20, dated 4-4-2019 passed by the Commissioner, Central Goods and Services Tax Commissionerate, Alwar under Section 107(2) of the Goods and Services Tax Act, 2017, against the Order-in-Original No. 01/GST/2018, dated 25-9-2018 (hereinafter 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. Ganesh Enterprises, BG-234, Basement, Sanjay Gandhi Transport Nagar, Delhi (hereinafter referred to as the respondent). 2. Brief facts of the case : 2.1 The officers of the CGST Division-G, Sikar have intercepted a conveyance/vehicle bearing No. RJ 23 GB 3811 on 15-8-2018 at Jhunjhunu....

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