TMI Blog2019 (12) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... te clause - HELD THAT:- Sub-Section (1) of Section 107 of the Central Act of 2017 provides that any person aggrieved by any decision or order passed under the Act or the State Goods and Services Act or the Union Territory Goods and Services Tax Act by an Adjudicating Authority may appeal to the Appellate Authority within the time specified therein - We fail to understand how the non obstante Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAM HUILGOL, HCGP FOR R-1 AND R-2) JUDGMENT Heard the learned counsel for appellant. 2. The appellant is the writ petitioner, who challenged the notice of tax and penalty under sub-Section (1)(b) of Section 129 of the Karnataka Goods and Services Act, 2017 and the Central Goods and Services Act, 2017 as well as Section 20 of the Integrated Goods and Service Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (1) of Section 107 of the Central Act of 2017 provides that any person aggrieved by any decision or order passed under the Act or the State Goods and Services Act or the Union Territory Goods and Services Tax Act by an Adjudicating Authority may appeal to the Appellate Authority within the time specified therein. We fail to understand how the non obstante Clauses in both Sections 129 and 130 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 121 of the Central Act of 2017, which is not expressly provided by the Legislature. 6. We, therefore, concur with the view taken by the learned Single Judge that a remedy of an appeal under Section 107 of the Central Act of 2017 was available to the appellant. Hence, we find no merit in the appeal and the same is accordingly dismissed. Time granted by the learned Single Judge to prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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