2024 (9) TMI 673

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....r. 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 it deals with the issue of "wrong availment / ....

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....ounsel 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). 3. Learned counsel for the petitioner submits that the notice ha....

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....sion 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 first stage. 5. In view thereof, we would not entertain the present....