2021 (11) TMI 1015

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....spondent : C.S.C. ORDER HON'BLE JAYANT BANERJI, J. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Jagdish Mishra, learned Standing Counsel for the respondents. By means of this writ petition, the petitioner seeks to challenge the order in Form GST MOV-9 dated 24.9.2021, whereby, in exercise of power under Section 129(3) of the Central Goods and Service Tax Act ....

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....he aforesaid judgements/orders has been followed in another decision of Chhattisgarh High Court in the matter of K.P. Sugandh Ltd. Vs. State of Chhattisgarh reported in 2020 NTV(74)-372. Learned Standing Counsel has opposed the petition stating that Section 129 of the Act starts with a non-obstante clause, which has not been considered in the aforesaid judgements that have been cited by the lea....