2024 (1) TMI 1162

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....NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Amit Laddha, Advocate for the Appellant Shri Satyapal Singh Vikal, Assistant Commissioner (Authorized Representative) for the Respondent ORDER The brief facts of the case are that the appellant is a Member society of the Members, who are the owners of various commercial units in a commercial complex and the appellant collect....

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.... • Rajasthan Co-Operative Dairy Federation Ltd-2022 (5) TMI 482-CESTAT New Delhi (Affirmed in 2022 (11) TMI 344-SC Order) • Mahindra Holidays and Resorts India Ltd-2020 (6) TMI 686-Madras High Court • The Sumel Business Part-2 Co-operative. Service Society Order No. 12734/2023 dated 05.2023 3. Shri Satyapal Singh Vikal, learned Assistant Commissioner (AR) ....

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....s facts in the present case whether the same are similar to the fact of the said Apex Court Judgment. Accordingly, we are of the view that the adjudicating authority should reconsider the matter in the light of the facts of the present case as well as applicability of the various judgments including the judgment of Apex Court cited by the appellant. Therefore we set aside the impugned order and al....