2023 (11) TMI 512

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....l i/b. Ms. Neha Anchlia. For the Respondent No. 2 : Mr. Jitendra B. Mishra a/w. Mr. Ram Ochani. For the Respondent Nos. 1 and 3 : Mr. Himanshu Takke, AGP. P.C. 1. We have heard Mr. Jain, learned counsel for the petitioner, Mr. Mishra, learned counsel for respondent no. 2 and Mr. Takke, learned AGP for respondent nos. 1 and 3. We have also perused the memo of the petition. 2. The pri....

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.... placed on record by the learned counsel for the petitioner. We are of the considered opinion that the contentions as urged by the petitioner need to be asserted and urged by taking recourse of the appellate remedy as available under section 107 of the MGST Act. It may not be possible for this Court to consider the contentions of the petitioner on examining the issues including the agreement, rate....