2023 (7) TMI 1225

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....GH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 14-7-2023<br>Writ Petition No. 15385 of 2023 - -<br>GST<br>Hon&#39;ble Shri Justice Sheel Nagu And Hon&#39;ble Shri Justice Avanindra Kumar Singh For the Petitioner : Shri Nitin Agrawal - Advocate For the Respondents : Shri Ritwik Parashar - Government Advocate ORDER The petitioner-assessee has approached this Court praying for ....

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....s and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) ****** ****** ****** (3) ****** ****** ****** (4) The Appellate Authority may, if he is satisfied that th....

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..... 5. Learned counsel for petitioner has placed reliance on a Single Bench decision of High Court of Madras rendered on 04.02.2022 in WP. No. 27654/2021 & other connected matters whereby in the backdrop of teething problems under the new regime of G.S.T., which has come into operation since 01.07.2017, the Madras High Court after taking into account the provisions of Section 169(1)(b) of G.S.T. ....

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....ras High Court would only apply during the prevalence of initial stages of new regime. 5.2 Instant case pertains to year 2023 and since nearly six years have expired since coming into effect of new regime on 01.07.2017 the teething issues are over and; therefore, provisions of Section 169(1) of Act of 2017 deserve to be implemented in letter and spirit without implying or reading into it anythi....