2026 (7) TMI 439

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -<br>GST<br>HON&#39;BLE MR. JUSTICE S. SUNIL DUTT YADAV AND HON&#39;BLE MRS JUSTICE K.G. SHANTHI For the Appellant: (By Sri. Sameer Gupta And Miss. Gayatri S.R., Advocates). For the Respondents: (By Sri. Gangadhar J.M., AAG Along With Sri. T. Hanumareddy, AGA For R1 And R2). ORAL JUDGMENT (PER: HON&#39;BLE MR. JUSTICE S.SUNIL DUTT YADAV) The present appeal is filed challenging the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sdictional issues as well. 5. Taking note that as against the order passed under Section 130 of the CGST Act, an appeal would lie under Section 107 of the CGST Act to the Appellate Authority, we do not intend to interfere with the finding of the learned Single Judge and we are in agreement with regard to relegation of the petitioner to avail of appellate remedy. 6. It is noticed that the ord....