2025 (7) TMI 1520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed for the following reliefs:- "10.1That, this Hon'ble Court may kindly be pleased to issue a suitable writ/direction for setting aside not only the order but also revision proceeding bearing number revision/01/2019/176 pending before the respondent No.2. The order dated 01.06.2019 (Annexure-P/1). 10.2That, this Hon'ble Court may kindly be pleased to grant any other relief(s)/order(s)/direction(s) in favour of the petitioner, which may deem fit and proper in the facts and circumstances of the case, in the interest of justice. 10.3That, this Hon'ble Court may kindly be pleased to order refund of the Pre-deposit amount. 10.4Cost of the Petition." 2. Learned counsel for the petitioner submits ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification dated 07.08.2020 which is also filed by the respondent as Annexure-R/1. In such circumstances, the impugned order dated 01.06.2019 is void ab initio and the same deserves to be set-aside. 4. Learned State counsel would fairly admit the fact that at the time of passing of order dated 01.06.2019, no notification was issued by the State Government in terms of sub section (2) of Section 99 of the Act 2017. He submits that by the Notification dated 07.08.2020 the Competent Officers were authorized as Revisional Authority by the State Government by virtue of sub-section (2) of Section 99 read with Section 5 of the Act 2017. He further submits that the matter may be remitted back to the concerned Authority for fresh adjudication and t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....मांक एफ 10-64 /2020/वाक /पांच (98) - एतद् द्वारा, छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 (2017 का 7) (जिसे इसमें इसके पश्चात् उक्त अधिनियम कहा गया है) की धारा 2 क....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....325;ारी द्वारा किए गए विनिश्चय या पारित किए गए आदेशों के लिए संयुक्त आयुक्त, राज्य कर, को उक्त अधिनियम की धारा 108 के अधीन पुनरीक्षण प्र&#....