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2019 (12) TMI 1083 - HC - GSTMaintainability of petition - efficacious remedy of an appeal under Section 107 of the Central Goods and Services Act of 2017 available - submission of appellant is that Sections 129 and 130 of the Central Act of 2017 start with a non obstante clause - HELD THAT:- Sub-Section (1) of Section 107 of the Central Act of 2017 provides that any person aggrieved by any decision or order passed under the Act or the State Goods and Services Act or the Union Territory Goods and Services Tax Act by an Adjudicating Authority may appeal to the Appellate Authority within the time specified therein - We fail to understand how the non obstante Clauses in both Sections 129 and 130 of the Central Act of 2017, will affect the remedy of an appeal under Section 107 of the Central Act of 2017, in any manner, in as much as, Section 107 of the Central Act of 2017, provides for an appeal against any decision or order. Section 121 of the Central Act of 2017, which starts with a non obstante clause provides that in certain category of cases, no appeal shall lie - However, it is not permissible to read something in Section 121 of the Central Act of 2017, which is not expressly provided by the Legislature. Appeal dismissed.
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