TMI Blog2021 (10) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of activity - works contract service under Section 2(119) or a manufacture and sale of goods under the Act - HELD THAT:- The interest of justice could be subserved, if the appeal filed by the petitioner is considered in a time bound manner, while the proceedings proposed to be initiated as per Exts.P3 and P4 notices are kept pending till such consideration. If the proceedings pursuant to Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed under Section 107 of the Central Goods and Services Tax Ac, 2017 [for short, the Act] in a time bound manner and to defer proceedings pursuant to Exts.P3 and P4 till the appeal preferred by the petitioner is considered. 2. A perusal of Ext.P1 order shows that the 1 st respondent was considering the question whether the activities undertaken by the petitioner was in the nature of works c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, it is pointed out that in the meantime petitioner has been served with intimation under Section 73(5) as is seen from Exts.P3 and P4 notices. The said intimations are in persuance to the order that is under challenge in Ext.P2 appeal. 5. I have heard Adv.Harisankar V.Menon, the learned counsel for the petitioner and Dr.Thushara James, the learned Senior Government Pleader. 6. Having ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
