Originative Trading Private Limited Vs Union Of India
Date: February 28, 2022
Subject Matter
Reasons formed by the Commissioner u/s 83 shall be communicated to the taxpayer to enable him to file objection u/r 159(5)
Summary
A perusal of the scheme of section 83 of CGST Act and Rule 159 clearly indicate that the remedy provided to an assessee to lodge the objection can be exercised effectively only if the petitioner knows the reasons or opinion prima facie formed b…
Rule. Mr.Mishra, learned counsel for the respondents waives service. By consent of parties, writ petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a declaration that the circular dated 23 rd February, 2021 is ultra vires the provisions of the Central Goods and Services Tax Act, 2017 (for short CGST Act, 2017) or in th…