2021 (12) TMI 228

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....h Poddar For the Respondent(s) 1,2,3 : Notice Served For the Respondent(s) 4,5 : Priyank P Lodha ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner in this petition under Article 226 of the Constitution of India, approaching this Court being aggrieved by an order in Appeal passed by the respondent No.3 and in absence of GST Appellate Tribunal as per the provisi....

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....ry right of appeal can be exercised. 2. When the matter was taken up for hearing, the attention of this Court is drawn to the amendments brought under the Central Goods and Services Tax (CGST) Act in the Finance (No.2), Act, whereby the proviso has been added to Section 15 of the CGST Act, which has been substituted w.e.f. 01.07.2017. According to the learned Standing Counsel, fresh application....