Essar Steel Suppliers Vs Union of India & Ors
Date: July 2, 2023
Subject Matter
Appeals before the GST tribunal can be made within three months from the date of constitution of GST Tribunal
Summary
The case involves a petition challenging an Order-in-Appeal passed by the Commissioner of Central Taxes, Central Excise & Service Tax. The appeal is provided under Section 112 of the Central Goods and Service Tax Act, 2017, but there is currently…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned counsel for the parties. 2. This petition under Article 226 of the Constitution of India challenges an Order-in-Appeal dated 21 April, 2021 passed by the Commissioner of Central Taxes, Central Excise & Service Tax (Appeals), Raigarh. Against the said order, an appeal is provided under Section 112 of the Central Goods and Ser…