2021 (10) TMI 840

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....ingh, learned counsel for the petitioner, and Shri B.K. Pandey, learned Standing Counsel for the respondents. This petition has been filed challenging the order dated 30.11.2019 passed by the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Noida whereby, the appeal filed by the petitioner was partly allowed. Further, a direction has been sought commanding the respondent no.2 not to lev....

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....tionality of Section 174 of the Central Goods and Services Tax Act, 2017 has been raised, but no such pleading has been raised by the petitioner in this petition, however, he does not dispute the fact that the decision of the Supreme Court in the aforesaid case would have a direct bearing on the present case. The matter requires consideration. Learned Standing Counsel prays for and is granted th....