2024 (2) TMI 594

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..... 2. On 25.01.2024, this Court passed the following order: Mr Priolkar appearing for respondent No.3 hands in the Notification issued by the Ministry of Finance dated 03/12/2019 by which the Government of India notified the order called the Central Goods and Services Tax (Ninth Removal of Difficulties, order,  2019, which reads thus: "NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-- 1. Short title.--This Order may be called the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. 2.....

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....Benches Location (1) (2) (3) (4) 1 Andhra Pradesh 1 Vishakhapatnam and Vijayawada 2 Bihar 1 Patna 3 Chhattisgarh 1 Raipur and Bilaspur 4 Delhi 1 Delhi 5 Gujarat 2 Ahmedabad, Surat and Rajkot 6 Dadra and Nagar Haveli and Daman and Diu   7 Haryana 1 Gurugram and Hissar 8 Himachal Pradesh 1 Shimla 9 Jammu and Kashmir 1 Jammu and Srinagar 10 Ladakh   11 Jharkhand 1 Ranchi 12 Karnataka 2 Bengaluru 13 Kerala 1 Ernakulum and Trivandrum 14 Lakshadweep   15 Madhya Pradesh 1 Bhopal 16 Goa 3 Mumbai, Pune, Thane, Nagpur, Aurangabad and Panaji ....

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....an be filed at the Principal Bench at Delhi or at the State Bench if the same is constituted by notifying the members shortly. 8. Stand over to 08/02/2024 for further consideration. 3. Today Mr. Rivankar would submit that even though the notification is issued by the Government constituting the State Bench, the same is not operational. He submits that the provision of Section 109 of the Central Goods and Service Tax Act 2017, provides that the Government shall notify the State Benches at such places with such jurisdiction as may be recommended by the Council which shall consist of two Judicial Members, a Technical Member (Central) and a Technical Member (State). 4. He submits that Appeal before the Principal Bench could be en....