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2019 (1) TMI 677

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..... ly because the State Government has not notified the Appellate Forum - The petitioner may, if so advised, file an appeal within one week from the date the Appellate Forum is notified. Till such time, no coercive action be taken against the petitioner. It is clarified that we have not expressed any views on merits. - petition disposed off. - CWP No.: 2970 of 2018 - - - Dated:- 17-12-2018 - Mr. .....

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..... ) under Section 107 of the Central Goods and Services Tax Act, 2017, however, no such Appellate Forum has been notified by the State of Himachal Pradesh, due to which, the petitioner has been denied its valuable right of appeal, leaving no other option but to file the instant Writ Petition. Various contentions on merits as well as re: violation of the principles of natural justice and fair play ha .....

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..... ordingly disposed of with a direction to the Additional Chief Secretary cum Financial Commissioner, State Taxes and Excise, to notify the Appellate Forum within one week. The petitioner may, if so advised, file an appeal within one week from the date the Appellate Forum is notified. Till such time, no coercive action be taken against the petitioner. It is clarified that we have not expressed an .....

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