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2022 (6) TMI 861

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..... unity to participate in the appeal proceedings, it chose not to do so - Besides this, there is an issue relating to delay which needs to be dealt with. It appears that since the petitioner/revenue has taken the position before the Supreme Court that an appeal against the order of the Designated Committee would not lie before the Commissioner (Appeals), that this writ petition has been filed - T .....

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..... rim relief] 2. The writ petition is directed against the order dated 28.10.2020, passed by the Commissioner of Central Tax (Appeals-II), Delhi. 3. Mr R. Ramachandran, who appears on behalf of the petitioner/revenue, says there is no provision for appeal against the order of the Designated Committee constituted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 4. A perusa .....

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..... the issue raised in the instant matter is pending consideration before the Supreme Court. For the sake of convenience, paragraph 2 of this communication is extracted hereafter: 2. CGST Chandigarh. Zone vide office letter dated 30.03.2021 (copy enclosed) has informed that the judgement dated 09.12.2013 of the Hon'ble High Court of Punjab Haryana in case of Barnara Builders Property Co .....

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