2020 (9) TMI 1105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SHRA, J. This petition has been filed against the order passed by the proper Authority and first Appellate Authority in view of the fact that GST Tribunal has not yet been constituted. Submission is that issues of facts and law both can be raised before the Tribunal in view of Sections 112 and 113 of the Act. Learned counsel for the petitioner submits that at best liability of petitioner to pay ....