2023 (4) TMI 307

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..... r>GST
Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.R.L.Ramani, Standing Counsel for Mr.B.Raveendran For the Respondents : Mrs.E.Ranganayaki Additional Government Pleader COMMON ORDER Mrs. E.Ranganayaki, Additional Government Pleader accepts notice for the respondents and is armed with necessary instructions. The officer is also present before this court to enable the disposa .....

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..... s and Services Tax Act, 2017(in short 'IGST Act'). 4. The petitioner had filed a detailed reply on 24.03.2023 stating that the provisions of the IGST Act are inapplicable to the transaction in question. On the same date, the respondent has issued a revised notice, in Form GST MOV - 07 proceeding to apply the applicable provisions of the CGST/SGST Act. 5. However, no opportunity was grant .....

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