TMI Blog2022 (7) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... :- These writ petitions are fully covered by the judgment rendered by this Court in the case of M/S NARSINGH ISPAT LIMITED THROUGH ITS DIRECTOR SRI AJAY KUMAR SINGH VERSUS UNION OF INDI A THROUGH THE SECRETARY, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) , NEW DELHI, THE SPECIAL SECRETARY MEMBER, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the merits of this contention raised by the petitioner is made at this stage. The impugned Summary of the Order contained in Form GST DRC-07 dated 26.02.2020 in the respective writ petitions relating to different tax periods in question are accordingly quashed - Learned counsel for the Respondent-State is not in a position to dispute the application of ratio rendered by this Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gous cases, judgment dated 22nd March, 2022. He has also relied upon the case of R.K. Transport Pvt. Ltd. Vs. The Union of India reported in 2022 (2) TMI 1051-JH. Certain decisions of the Apex Court has been relied upon such as in the case of UOI Vs. Madhumilan Syntex Pvt. Ltd reported in (1988) 3 SCC 348 in support of the proposition that there cannot be estoppel against the statute. He has also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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