Smt. Lalita Vs Central Goods And Service Tax And Another
Date: July 24, 2023
Subject Matter
Provisional Attachment: Petitioner should have filed objections under Rule 159 (5) instead of directly approaching the court
Summary
1. The various sections of the GST Act mentioned in the context are Section 83 of the CGST Act, 2017 and Section 2(107) of the CGST Act, 2017. 2. This writ petition is filed by the petitioner against the order passed by the Commissioner, Centra…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Anoop Trivedi, learned Senior Counsel, assisted by Shri Anuj Agarwal, learned counsel for the petitioner, Shri Om Prakash Mishra, for respondent no. 2 and Shri Gaurav Mahajan, learned counsel for the respondent no. 1. 2. The writ petition has been filed assailing the legality, propriety and correctness of the order dated 21.04.2…