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2022 (1) TMI 699 - HC - GSTValidity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan Cess (KK Cess) - HELD THAT:- Division Bench decision of the Bombay High Court in the case of Godrej & Boyce Mfg. Co. Ltd. Vs. Union of India & Ors., [2021 (11) TMI 157 - BOMBAY HIGH COURT] to contend that the issue raised herein is no more res integra and, therefore, approaching the appellate authority under the statute would be an exercise in futility. Learned counsel for the Revenue is directed to seek instructions as to whether the Bombay High Court decision continues to hold the field or has been challenged further by the Revenue so that this Court may decide the question of alternative statutory remedy available under the Act. Let the case be taken up on 25.01.2022.
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