2023 (4) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....34, 10335 & 10336 of 2023 - -<br>GST<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.R.L.Ramani, Standing Counsel for Mr.B.Raveendran For the Respondents : Mrs.E.Ranganayaki Additional Government Pleader COMMON ORDER Mrs. E.Ranganayaki, Additional Government Pleader accepts notice for the respondents and is armed with necessary instructions. The officer is also present ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder the provisions of the Intergrated Goods and Services Tax Act, 2017(in short &#39;IGST Act&#39;). 4. The petitioner had filed a detailed reply on 24.03.2023 stating that the provisions of the IGST Act are inapplicable to the transaction in question. On the same date, the respondent has issued a revised notice, in Form GST MOV - 07 proceeding to apply the applicable provisions of the CGST/SG....