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2024 (4) TMI 519 - HC - GSTMaintainability of petition - statutory remedy of appeal under Section 107 of the The Central Goods and Services Tax Act, 2017 - HELD THAT:- The matter involves interpretation of a judgement rendered by Hon'ble the Apex Court in the case of C.C., C.E. & S.T.-Bangalore vs. Northern Operating Systems Pvt Ltd. [2022 (5) TMI 967 - SUPREME COURT]. It is for this reason that several other High Courts have also entertained the writ petitions both on inception of proceeding or even after an assessment order passed by the assessing authority. The matter requires consideration on the nature of the agreement of employment and the application of law in the judgement rendered by Hon'ble the Apex Court in C.C., C.E. & S.T.-Bangalore vs. Northern Operating Systems Pvt Ltd therefore, the preliminary objection for that limited purpose is overruled. Let a counter affidavit be filed within three weeks to which rejoinder affidavit, if any, may be filed within one week thereafter. - List after expiry of the aforesaid period.
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