2022 (1) TMI 1167

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....NUKA & S. M. MODAK, JJ. Mr. Jitendra Motwani a/w. Ms. Rinky Jassuja i/b. M/s. Economic Laws Practice for Petitioner. Mr. Jitendra B. Mishra a/w. Ms. Sangeeta Yadav for Respondent No.1. Ms. Jyoti Chavan, A.G.P. for Respondent Nos.2 & 3. ORAL JUDGMENT (PER : R. D. DHANUKA, J.) :- 1. Rule. 2. Mr. Mishra, learned counsel for Respondent No.1 waives service. Mr. Chavan, learned A.G.P. ....

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....2(3) of the Central Goods and Services Tax Rules, 2017. In our view, the Order passed by the Respondent No.3 is in breach of the said provisions and deserves to be granted and set aside. 6. Ms.Chavan, learned A.G.P. for Respondent Nos.2 & 3, on instructions, states that the Respondent No.3 would pass a fresh Order in compliance with Rule 92(3) of the Central Goods and Services Tax Rules, 2017 a....