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1 - 5 of 5 (0.28 seconds)Section 107 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Central Goods and Services Tax Act, 2017
The Assistant Commissioner Of State Tax vs M/S Commercial Steel Company on 3 September, 2021
2. The learned counsel for the petitioner had not made any
grounds for this Court to interfere with the impugned assessment order
under Article 226 of the Constitution of India as held by the Hon'ble
Apex Court in Assistant Commissioner of State Tax and others vs.
Commercial Steel Limited reported in 2021 SCC OnLine SC 884. For
better appreciation, the relevant paragraphs are extracted hereunder:
M/S.Commercial Steel Company vs The Assistant Commissioner Of State Tax on 4 March, 2020
12. For the above reasons, we allow the appeal
and set aside the impugned order [Commercial Steel
Co. v. Commr. of State Tax, 2020 SCC OnLine TS
291] of the High Court. The writ petition filed by the
respondent shall stand dismissed. However, this shall
not preclude the respondent from taking recourse to
appropriate remedies which are available in terms of
Section 107 of the CGST Act to pursue the grievance
in regard to the action which has been adopted by the
State in the present case.”
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