2019 (9) TMI 1160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(s) : MR NARENDRA L JAIN (5647) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Narendra L. Jain, learned advocate for the petitioner has invited the attention of the court to the provisions of subsection (5) of section 67 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST ACT') to submit that the statute permits a person from whose....