2022 (5) TMI 961

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....referred to as GRIMCO, for the sake of brevity) has submitted that it procures different types of toolkits and supplies these kits to various D.I.C. offices for distributing these kits to beneficiaries of different schemes of Govt. of Gujarat. 2. GRIMCO submitted that vide GEM portal, it floated e-tender for purchasing of tailoring Kits consisting 1 set of Sewing Machine, 1 set of Over lock Machi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on before us. Shri Shah was apprised to submit revised application, if need be. He was informed that such revised application would be taken on record as a continuum to present application itself. 5. Till date, GRIMCO has not clarified the queries raised during the hearing. 6. Revenue has neither submitted its comments nor appeared for hearing. 7. We refer to Section 103(1) CGST Act, which stip....