2021 (11) TMI 584

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....y Mr. Parikshit Saini, Advocate)   Respondents (Mr. T.S. Phartiyal, Additional Chief Standing Counsel for the State) JUDGMENT Since common questions of fact and law are involved in these writ petitions, therefore they are clubbed together and are being heard & decided together. However, for the sake of convenience, facts of WPMS No. 2352 of 2021 are being considered. 2. Petitioner had app....

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....of month May, June, July, September, October of 2018 and January, 2019 fir GST." 3. Learned Additional Chief Standing Counsel appearing for the State has raised a preliminary objection that under Section 107 (1) of Goods and Services Tax Act, 2017 any decision or order passed under the Act is appealable, therefore, according to him, writ petition is liable to be dismissed on the ground of alterna....