2024 (2) TMI 809

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..... Bandekar, Advocates. For the Respondents No. 1 to 4 : Mr Deep Shirodkar, Additional Govt. Advocate. For the Respondents No. 5, 6 7 and 8 : Mr P. Faldessai, Deputy Solicitor General of India. ORAL ORDER 1. Heard Mr A.D. Bhobe, who appears along with Ms Bandekar for the Petitioner, Mr Deep Shirodkar, Addl. Govt. Advocate for Respondents No. 1 to 4 and Mr P. Faldessai, learned Deputy Solicitor ....

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..... Mr Bhobe submits that no appeal was instituted because it is the Petitioner's case that the GST, if at all be payable, would be by the end user i.e. the State Government in the present case. He submitted that this issue needs to be decided by this Court instead of relegating the Petitioner to avail of the alternate remedy under Section 107 of the CGST Act. 7. The learned Counsel for the Res....

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....rder dated 22/1/2024, made by this Court in Writ Petition No. 594/2023, which reads follows : "CORAM:- M. S. SONAK & VALMIKI SA MENEZES, JJ. DATED :- 22nd January, 2024 P.C.: Mr Faldessai, learned Deputy Solicitor General of India states that all efforts are being made to constitute and make functional the Goods and Services Tax Appellate Tribunal. He submits that in all probabilities the Tr....

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....ter so that we can dispose of the same with liberty to the Petitioner to pursue the appeal. 5. Stand over to 11.03.2024." 10. The above order also sufficiently protects the Petitioner on the issue of limitation. Mr Bhobe submits that even as of today the limitation for instituting the appeal under Section 107 of the CGST Act has not expired. 11. Accordingly, we decline to entertain this Petiti....