2024 (4) TMI 516

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.... Saravanan For the Petitioner : Mr.Hari Radhakrishnan For the Respondents : Mr.R.Nandakumar Senior Standing Counsel assisted by Mr.S.Ragaventhree ORDER The petitioner has filed this Writ Petition challenging the impugned Order-in-Appeal No.MAD-CGST-JTC-APP-09 to 30/2021 dated 26.03.2021 passed by the first respondent and seeking directions to the second respondent to grant refund of Rs....

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....ew taken by a particular High Court in the absence of a decision by the jurisdictional High Court in regard to constitutionality of a provision and if the High Court having jurisdiction over the authority and the assessee, has not struck down the provision or notification as ultra vires, the Tribunal has to follow the same since the jurisdictional High Court has not struck it down. The above decis....

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.... the Hon'ble High Court of Gujarat in the case of M/s. Mohit Minerals P Ltd. reported in 2020-33-GSTL-321- (Guj). 7. In view of the foregoing, I pass the following order ORDER The Appeals in A.No. 06 to 27/2020-GST are rejected and the Orders-in- Original No. 166 to 187/2019/FINAL/GST dated: 14.10.2019 are upheld. 3. The impugned order has been passed at the stage when ....

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....rent from the recipient prescribed in section 5 (3) of the IGST Act for the purposes of reverse charge.'' 4. This view has also been followed by a Division Bench of the Principal Bench of this Court in a batch of Writ Petitions in W.P.No. 10330 of 2019 etc. in the case of M/s.KTV Health Food Pvt. Ltd. Vs. Union of India and others, rendered on 29.09.2022. 5. In view of the above, the....