2024 (9) TMI 673

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.... Akshay Kumar Goel, Advocate and Mr. Abhishek Rastogi, Advocate For the Respondent: Mr. Sourabh Goel, Sr. Panel counsel with Ms. Shivani Sharma and Ms. Geetika Sharma, Advocates SANJEEV PRAKASH SHARMA, J.(Oral) In the present writ petition, the petitioner has prayed as under:- "(a) Quash the Order-in-Original dated 21.02.2024 (Annexure P-1) passed by Respondent No 3 to the extent....

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....ing issued under Section 168A of the CGST Act;" 2. Learned counsel for the petitioner submits that the petitioner had earlier approached this Court by way of filing CWP No. 7077-2022 assailing the validity of Rule 96(10) of CGST Rules as inserted vide notification dated 09.10.2018, which is pending. While the said petition was pending, the final order was passed on 21.02.2024 (Annexure P-1). ....

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....ted 21.02.2024 and challenge thereto is on merits. Since, the provision is available for filing of appeal before the Appellate Authority in terms of Section 107 of the CGST Act, we do not find it fit to examine the same with respect to jurisdiction of the impugned order, as the appellate authority would be examining all the questions including questions of facts as well as question of law at the f....