2024 (10) TMI 1015

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 17-7-2024<br>WP(C)/3502/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ADVOCATE FOR THE PETITIONER: MR H BETALA ADVOCATE FOR THE RESPONDENT: DY.S.G.I. ORDER Heard Mr. H. Betala, learned counsel and Mr. A. Jain, learned counsel for the petitioner. Also heard Mr. H. Baruah, learned counsel for the respondent Nos. 2 and 5 and Ms. M. Deka, learned counsel for CGST. 2. The pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 168 A of the CGST Act reveals that the action of the respondent authority in issuing the demand notice and passing the impugned order is contrary to the provisions of Act and thereby the impugned Notification 9/2023-C.T. dated 31.03.2023 and Notification No.56/2023-C.T. dated 28.12.2023 are contrary to the provisions of law and therefore, are required to be interfered with and set aside. ....