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Garden Silk Mills Ltd (Pfy Division) And 1 Versus Union of India And 2

Validity of impugned order - Violation of principle of natural justice - Held that:- appeal preferred by the petitioner was finally heard on 26.8.2014 and the same is decided on 27.11.2014. If the impugned judgment and order is perused, it emerges that the Tribunal has relied upon its own decision dated 27.10.2014. It is equally true that the petitioners had no opportunity to plead their case before the Tribunal whether his case is covered as per the Tribunal’s decision dated 27.7.2014 or not. T .....

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sai ) 1. RULE. Mr. R.J. Oza, learned Advocate, waives service of notice of Rule on behalf of the respondents. With the consent of the learned Advocates appearing for the parties, the matter is taken up for final hearing today itself. 2. By way of the present petition under Articles 14, 19(1)(g), 265, 300A and read with Article 226 of the Constitution of India, the petitioner has prayed as under: (A) That Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certi .....

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he appeals; (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to restrain the respondent No.3 from taking any action of adjudication in pursuance of Order No.A/12058- 12059/2014 dated 27.11.2014 passed by the Appellate Tribunal thereby staying implementation and execution of this final order dated 27.11.2015 (Annexure-L); (D) An exparte add interim relief in terms of Para 23(C) above may kindly be granted; (E) Any other and further relief that may be d .....

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lenged by the petitioner by way of filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Western Division at Ahmedabad. The matter was heard on 26.08.2014, however, the same was decided on 27.11.2014. By the said order, the Tribunal remanded the matter on the basis of it s own decision dated 27.10.2014 with regard to other group of appeals. Hence, this petition. 4. Mr. Paresh M. Dave, learned Advocate, appearing for the petitioners, would submit that, though, the matter .....

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e of natural justice. He would submit that the petitioner ought to have been heard by the Tribunal before passing the impugned decision, to plead his case and particularly with regard to the ratio laid down by the Tribunal itself about the applicability in the case of the petitioner. 6. Mr. Paresh M. Dave, learned Advocate, would further submit that even the Tribunal has remanded the case but has specifically observed that the authority has to deal with the case keeping in mind the views express .....

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Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act



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