TMI Blog2020 (12) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... :- It being not disputed that the order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 and merely because the petitioner has to pre-deposit, therefore, instead of appeal present petition is filed, we are not inclined to cause indulgence. Petition dismissed. - Writ Petition No. 17754/2020 - - - Dated:- 1-12-2020 - Hon ble Shri Justice Sanjay Yadav, Acting Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is contended that the intimation by respondent No.4 is per se illegal when tested on the anvil of the letter No.DOF No.CBEC/20/43/01/2017-GST (Pt.) dated 05.10.2018 issued by the Central Board of Excise and Customs. 2- It is noticed from the pleadings that the petitioner was subjected to show cause notice under Section 74 of Madhya Pradesh Goods and Services Tax Act, 2017 which culmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute arising from the said order, in relation to which the appeal has been filed. 4- That being a legislative command, we decline to turn the same into dead letter by entertaining the present writ petition. 5- Consequently, petition fails and is dismissed. However, dismissal of the petition in limine will not cause any prejudice to the petitioner invoking Section 107 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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