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2019 (6) TMI 1377 - HC - GSTJurisdiction - power of Dy. Commissioner of State Tax to issue SCN - absence of any specific notification issued by the State Government appointing the Dy. Commissioner of State Tax - Section 74(1) of the Gujarat GST Act, 2017, and Section 74(1) of the CGST Act, 2017 - scope of the expression 'for use' in the context of sale of LPG for domestic use - HELD THAT:- The writ-applicant has been able to lay down a strong prima facie case to have an interim order in its favour in terms of Para 48 (c). Let Notice be issued to the respondents, returnable on 17th July 2019.
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