2023 (12) TMI 1397

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....YANK P LODHA (7852) FOR THE RESPONDENT ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Uchit N. Sheth for the petitioners and learned advocate Mr. Priyank Lodha for the respondents. 2. This Court passed the following order on 13.09.2023: "Heard learned advocate Mr.Uchit N.Sheth for the petitioners and learned advocate Mr.Priyank Lodha f....

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....condition is not satisfied, then the entry was not applicable. 4. When the matter was taken up for passing the order, it was found that the appellate order relied upon by the petitioners is under challenge before the Customs Excise and Service Tax Appellate Tribunal (For short "CESTAT"). In such circumstances, the petition is required to be kept pending till the CESTAT decides such issue. 5.....