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Documents citing Revenue Bar Association vs Union Of India on 17 September, 2021

_____________________________________________________________________ vs State Of Himachal Pradesh And Ors on 18 August, 2023

"4.2 The appellate tribunal has not been constituted in view of the order by Madras High Court in case of Revenue Bar Assn. v. Union of India and therefore the appeal cannot be filed with three months from date on which the order sought ::: Downloaded on - 22/08/2023 20:32:30 :::CIS 16 to be appealed against is communicated. In order to remove .
Himachal Pradesh High Court Cites 25 - Cited by 0 - S Sharma - Full Document

M/S. Tansam Engineering And vs The Commissioner on 14 October, 2025

8.6. Since the Show Cause Notice dated 13.08.2021 is held to be not in consonance with the statutory requirement and contrary to what has been explicitly mandated in Section 6 read with interpretation put forth by the Hon'ble Supreme Court of India in Armour Security (India) Ltd. (supra), the Order-in-Original dated 30.01.2025 passed as a resultant effect of such Show Cause Notice cannot be countenanced on the principle ―Sublato fundamento cedit opus‖.
Orissa High Court Cites 23 - Cited by 0 - Full Document

M/S. Harsh Polyfabric Private Limited vs Union Of India & Ors on 19 June, 2024

16. Pursuant to Section 112 of the CGST Act, recourse to appeal against the order dated 31.10.2019 was directed to the Goods and Service Tax Appellate Tribunal as established under Section 109 of the CGST Act. Regrettably, the absence of such a tribunal and the invalidation of Sections 109(3) and 109(4) by the Hon'ble Madras High Court in the case of Revenue Bar Association v. Union of India reported in 2019 SCC OnLine Mad 8910, left the Petitioner -JWPO 588 of 2019 -6- With WPO 235 of 2021 - -
Calcutta High Court Cites 24 - Cited by 0 - R Bharadwaj - Full Document

M/S. Harsh Polyfabric Private Limited vs Union Of India & Ors on 19 June, 2024

16. Pursuant to Section 112 of the CGST Act, recourse to appeal against the order dated 31.10.2019 was directed to the Goods and Service Tax Appellate Tribunal as established under Section 109 of the CGST Act. Regrettably, the absence of such a tribunal and the invalidation of Sections 109(3) and 109(4) by the Hon'ble Madras High Court in the case of Revenue Bar Association v. Union of India reported in 2019 SCC OnLine Mad 8910, left the Petitioner -JWPO 588 of 2019 -6- With WPO 235 of 2021 - -
Calcutta High Court Cites 24 - Cited by 0 - R Bharadwaj - Full Document

M/S.Maa Tarini Traders vs State Of Odisha & Others Opposite ... on 16 February, 2024

"4.2 The appellate tribunal has not been constituted in view of the order by Madras High Court in case of Revenue Bar Assn. v. Union of India and therefore the Page 4 of 7 // 5 // appeal cannot be filed within three months from the date on which the order sought to be appealed against is communicated. In order to remove difficulty arising in giving effect to the above provision of the Act, the Government, on the recommendations of the Council, has issued the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019. It has been provided through the said Order that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from that date of communication of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later. 4.3 Hence, as of now, the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office. The appellate authority while passing order may mention in the preamble that appeal may be made to the appellate tribunal whenever it is constituted within three months from the President or the State President enters office. Accordingly, it is advised that the appellate authorities may dispose all pending appeals expeditiously without waiting for the constitution of the appellate tribunal."
Orissa High Court Cites 7 - Cited by 0 - D Dash - Full Document

M/S. Pradeep Kumar Behera vs Joint Commissioner Of State Tax .... ... on 22 February, 2024

"4.2 The appellate tribunal has not been constituted in view of the order by Madras High Court in case of Revenue Bar Assn. v. Union of India and therefore the appeal cannot be filed within three months from the date on which the order sought to be appealed against is communicated. In order to remove difficulty arising in giving effect to the above provision of the Act, the Government, on the recommendations of the Council, has issued the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019. It has been provided through the said Order that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from that date of communication of order or date on which the President or the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later.
Orissa High Court Cites 7 - Cited by 0 - S K Sahoo - Full Document
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