Sri Ravi Agrawal Vs Union of India and Others
WPT No. 77 of 2019
20.11.2019
Hon’ble Shri P.R. Ramachandra Menon, Chief Justice and Hon’ble Shri Justice Parth Prateem Sahu
Central Goods and Service Tax Act, 2017- Sec.3(2)with sec.5, 168, 167, Sec.2(91) with Sec.70 General Clauses Act, 1897-Sec.3(39)
Proper Officer” under CGST Act – Notification showing as issued by the 'Board' stands corrected as issued by the 'Government' – Proper – Challenge to Circular & Notification – Repelled.
WPT No. 77 of 2019
20.11.2019
Hon’ble Shri P.R. Ramachandra Menon, Chief Justice and Hon’ble Shri Justice Parth Prateem Sahu
Central Goods and Service Tax Act, 2017- Sec.3(2)with sec.5, 168, 167, Sec.2(91) with Sec.70 General Clauses Act, 1897-Sec.3(39)
Proper Officer” under CGST Act – Notification showing as issued by the 'Board' stands corrected as issued by the 'Government' – Proper – Challenge to Circular & Notification – Repelled.
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