2024 (2) TMI 62

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....enior Advocate with Mr. Amar Pratap Singh, Advocate, Mr. Ankit Awal, Advocate and Mr. Shantanu Bansal, Advocate (s). For the Respondent : None   G.S. SANDHAWALIA, J. (ORAL) Challenge in the present writ petition filed under Article 226/227 of the Constitution of India is to the show cause notice dated 22.09.2023 (Annexure P-1) alongwith the Circular No. 80/54/2018-GST dated 31.12.201....

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....stic use. The bone of contention as such is that whether 5% tax is to be levied or 18% tax is to be levied for the period from 01.07.2017 to 24.01.2018, which also is the period in the present case. Apparently, keeping in view the justification which was raised by the assessee, the competent authority came to the conclusion while passing the order dated 12.05.2023 that there was no additional liab....

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....ere that the assessee should avail the statutory remedy of appeal and thereafter avail other remedies provided under the statute. The order passed by the High Court was set aside while relegating the assessee to avail the statutory remedy of appeal and other remedies available under the Maharashtra Value Added Tax, 2002 and Central Sales Act, 1956. 5. As noticed in the present case we are only ....