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2021 (10) TMI 980 - HC - GSTSeeking disposal of appeal filed under Section 107 of the Central Goods and Services Tax Ac, 2017 in a time bound manner - seeking to defer proceedings pursuant to Exts.P3 and P4 till the appeal preferred by the petitioner is considered - nature of activity - works contract service under Section 2(119) or a manufacture and sale of goods under the Act - HELD THAT:- The interest of justice could be subserved, if the appeal filed by the petitioner is considered in a time bound manner, while the proceedings proposed to be initiated as per Exts.P3 and P4 notices are kept pending till such consideration. If the proceedings pursuant to Exts.P3 and P4 are kept in abeyance till a decision is rendered by the appellate authority, unnecessary complications and proceedings could be avoided. Ultimately it will enure to the benefit of both parties. There will be a direction to the 2nd respondent to consider and pass appropriate orders at the earliest, at any rate, within a period of two months from the date of receipt of a certified copy of this judgment - Petition disposed off.
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