TMI Blog2024 (1) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... ber society of the Members, who are the owners of various commercial units in a commercial complex - appellant collect amounts from its members, which is used for maintenance of the commercial complex - HELD THAT:- The issue involved in the present case is prima facie covered by the cited judgment of Apex Court in the case of State of West Bengal [ 2019 (10) TMI 160 - SUPREME COURT] . However, at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y way of remanded to the adjudicating authority. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Amit Laddha, Advocate for the Appellant Shri Satyapal Singh Vikal, Assistant Commissioner (Authorized Representative) for the Respondent ORDER The brief facts of the case are that the appellant is a Member society of the Members, who are the owners of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 State of West Bengal-2019 (29) GSTL 545 (SC) Rajasthan Co-Operative Dairy Federation Ltd-2022 (5) TMI 482-CESTAT New Delhi (Affirmed in 2022 (11) TMI 344-SC Order) Mahindra Holidays and Resorts India Ltd-2020 (6) TMI 686-Madras High Court The Sumel Business Part-2 Co-operative. Service Society Order No. 12734/2023 dated 05.2023 3. Shri Satyapal Singh Vikal, learned Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngal case vis-a-vis facts in the present case whether the same are similar to the fact of the said Apex Court Judgment. Accordingly, we are of the view that the adjudicating authority should reconsider the matter in the light of the facts of the present case as well as applicability of the various judgments including the judgment of Apex Court cited by the appellant. Therefore we set aside the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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