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2020 (10) TMI 105

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..... dated 06.03.2020 is concerned, the petitioner to file appeal as provided under Section 112 of the CGST Act. The clarification circular produced along with memo dated 10.09.2020 provides for filing of appeal within three months from the date of constitution of the Tribunal or the date on which the President enters office. As on this date, the Tribunal has not been constituted. Thus, the petitioner .....

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..... asses an order. Petition disposed off. - WRIT PETITION.NO.9425 OF 2020 (T-RES) - - - Dated:- 15-9-2020 - HON'BLE MR. JUSTICE S.G. PANDIT PETITIONER (BY SRI. S. SRIRANGA, ADVOCATE) AND: RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) ORDER The petitioner is before this Court under Article 226 of the Constitution of India, praying for writ of certiorari to quash .....

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..... r, learned counsel submits that Annexure- AG is an appealable order under the Central Goods and Services Act, 2017 (for short CGST Act ). It is further submitted that Annexure- AH is only a show cause notice to which the petitioner has to submit his reply and thereafter the Authorities have to adjudicate the issue and pass orders in accordance with law. 5. Learned counsel for the petitioner .....

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..... from the date of constitution of the Tribunal or the date on which the President enters office. As on this date, the Tribunal has not been constituted. Thus, the petitioner is directed to file an appeal against the impugned order bearing No.GST A.No.19-24/2019-20 A-II ADC No.39-44/ADC/AII/GST/2020 dated 06.03.2020, Annexure- AG within three months from the date of constitution of the Tribunal or .....

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