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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Petition disposed per earlier coordinate bench; applies CGST Ninth Removal of Difficulties Order on statutory appeal and tribunal non-constitution</h1> HC held the issue in the writ petition had been previously decided by a Coordinate Bench and accordingly disposed the petition, directing disposal subject ... Maintainability of petition - availability of alternative statutory remedy of Appeal - non-constitution of Appellate Tribunal - HELD THAT:- It is agreed by learned counsel for the parties that the issue involved in this writ petition has already been decided by a Coordinate Bench of this Court in M/s. Maa Tarini Traders v. State of Odisha and others [2024 (2) TMI 1421 - ORISSA HIGH COURT] where it was held that 'Taking into account the aforesaid Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 issued by the Government of India and subsequent clarification issued by the Central Board of Indirect Taxes and Customs (GST Policy Wing) vide Circular No.132/2/2020 dated 18th March, 2020, it is deemed proper in the interest of justice to dispose of these writ applications subject to conditions imposed.' This writ petition stands disposed of in terms of the observation and directions issued in M/s. Maa Tarini Traders. The matter was taken up by hybrid mode. Learned counsel for the parties agreed that the issue in the writ petition had already been decided by a Coordinate Bench by order dated 16.02.2024 in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) and the connected batch of writ petitions. Accordingly, the writ petition is disposed of 'in terms of the observation and directions issued in M/s. Maa Tarini Traders (supra).'
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