recoverable by
the Department under section 79(1)(a) of the CGST Act, 2017.
Aggrieved, the appellant appealed before the First Appellate Authority ... CGST Act and not under the Excise Act or
Service Tax Act . Therefore, decisions pertaining to the transitional
provisions are decisions under the CGST Act
Central Excise Act, 1944, readwith Section
174 (2) of CGST Act, 2017 against M/s Som Sugandh Industries
Limited, Sonepat. I order for appropriation ... Central Excise Act, 1944 readwith Section 174 (2) of
CGST Act, 2017.
3. I impose penalty of Rs. 13,41,65,685/- under Rule
Central Excise Act, 1944, readwith Section
174 (2) of CGST Act, 2017 against M/s Som Sugandh Industries
Limited, Sonepat. I order for appropriation ... Central Excise Act, 1944 readwith Section 174 (2) of
CGST Act, 2017.
3. I impose penalty of Rs. 13,41,65,685/- under Rule
Ms Sai Steel Traders vs Chandigarh-I on 13 November, 2019
1
CUSTOMS, EXCISE &
Act, 2005. It was further referred to Section 158
of Central GST Act, 2017, bars disclosure of particulars contained in any statement made, return
furnished ... Act, 2005 read with Section 158 of CGST Act, 2017.
Furthermore, the decision of the Commission in the matter of Prashansa Sharma vs. Delhi
Transco
larger public interest was demonstrated. Furthermore, Section 158
of CGST Act, 2017 bars disclosure of particulars contained in any statement / return furnished ... accordance with the provisions of the RTI Act, 2005 as also CGST Act,
2017 .
The Commission referred to the definition of information
appellant to
the GST as per the provisions of CGST Act . Hence they wanted cash refund
of this amount. The application was filed for refund
virtue of law contained in Section 158(1) of
the CGST Act 2017. In addition, Respondent claims that a registration certificate
contains sensitive and personal ... same
appears to be barred by Section 158(1) of the CGST Act 2017, as also submitted
by the Respondent. The Commission is also informed
further pointed out that even though Section 140 (1) of CGST
Act, 2017 provided an option to carry forward the closing
balance
applicant to the corporate debtor in
accordance with the CGST Act, 2017 for the
period from 01.04.2018 to 28.02.2019 are
attached as Annexure ... corporate debtor to the applicant in
accordance with the provisions of CGST
Act, 2017 for the period from 01.04.2018 to
28.02.2019 are attached as Annexure
