TMI Blog2019 (9) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigation into facts. It is appropriate that the Petitioner responds to the same on merits and also bring to the notice of the Adjudicating Authority the decisions which, according to the Petitioner would conclude the issue in its favour. It would be open for the Adjudicating Authority to consider the issue of limitation, merits and all other submissions made by the parties - petition dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42 and 174 of the Central Goods and Services Tax Act, 2017 (CGST Act). Besides, it also seeks a declaration that section 66E(b) of the Act is bad in the absence of machinery provision. Further notification No.26/12 dated 20 June 2012 as amended by notification No.8/16 dated 1 March 2016 is also challenged on the ground that it could not determine valuation of the service of construction of complex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Petitioner responds to the same on merits and also bring to the notice of the Adjudicating Authority the decisions which, according to the Petitioner would conclude the issue in its favour. It would be open for the Adjudicating Authority to consider the issue of limitation, merits and all other submissions made by the parties. The basic issue does involve determination of facts as to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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