Anish Infracon India Pvt. Ltd vs Union Of India on 22 April, 2021
Author: Sonia Gokani
Bench: Sonia Gokani , Vaibhavi D. Nanavati
C/SCA/6677 ... JUSTICE SONIA GOKANI
and
HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI
Date : 22/04/2021
ORAL ORDER
(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)
1. This petition
2021 ORDER
74 of the Central Goods & Services Tax Act, 2017
(CGST Act ) and Central Goods & Services Tax Rules,
2017. The petitioner ... decision or order passed under CGST
Act or the SGST Act or the UTGST Act by the
adjudicating authority, within three months from the
date
case any order is passed against the dealer
under the VAT Act and/or the dealer is likely to
sale his properties and/or sale ... satisfaction/opinion, the Commissioner may
exercise the powers under Section 45 of the VAT
Act." (emphasis supplied)
53 Under sub-Rule (1) of Rule
Schedule III to the CGST Act as well as
ultravires Section 9(1) and Section 15 Of
the CGST Act and illegal ... authority of law and in violation of
provisions of Section 67(2) of the CGST
Act;
(d) To issue writ, order or direction,
directing
M/S. Hardik Textiles Through Its Prop. ... vs State Of Gujarat on 22 December, 2021
