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1 - 5 of 5 (0.21 seconds)Section 107 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 107 in Tamil Nadu Goods and Services Tax Act, 2017 [Entire Act]
The Assistant Commissioner Of State Tax vs M/S Commercial Steel Company on 3 September, 2021
2. No grounds have been made as indicated in the order of
the Hon'ble Apex Court in Assistant Commissioner of State Tax and
others vs. Commercial Steel Limited, reported in 2021 SCC OnLine SC
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.
https://www.mhc.tn.gov.in/judis
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W.P.(MD)No.3439 of 2025
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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