2021 (12) TMI 228

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....,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 provisions of Section 109 and 110 of the Gujarat Goo....

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.... 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 if is preferred by the petitioner in wake of these amendments, his ....