2024 (7) TMI 665

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.... for M/s. Polax Legal Solutions For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 2. The petitioner is before this Court against the impugned order in Form GST APL 02 dated 10.05.2024, whereby, an appeal filed by the petitioner on 15.03.2024 against the demand not....

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....e dismissed in the light of the decision rendered by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70. 5. Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents, considering the fact that the petitioner is s....