Himachal Pradesh High Court
CWP/3061/2018 of M/S MAGS GARMENTS PVT LTD Vs UNION OF INDIA AND OTHERS on 31 December 2018
COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 3061 of 2018 Date of Decision: 31.12.2018 _____________________________________________________________________ M/s Mags Garments Pvt. Ltd. …..Petitioner. Vs. Union of India and others …..Respondents. Coram: The Hon’ble Mr. Justice
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
CWP No. 3061 of 2018
Date of Decision: 31.12.2018
_____________________________________________________________________M/s Mags Garments Pvt. Ltd.…..Petitioner.
Vs.
Union of India and others
…..Respondents.
Coram:
The Hon’ble Mr. Justice Surya Kant, Chief Justice The Hon’ble Mr. Justice Ajay Mohan Goel, Judge Whether approved for reporting?[1]
Surya Kant, Chief Justice(Oral):
Having gone through the contents of the Scheme ofBudgetary Support under Goods and Service Tax regime especially in thelight of Tax which accrues to the Central Government under CentralGoods and Service Act, 2017 and Integrated Goods and Services Act,2017, it appears to us that the impugned order, dated 13[th] November,2018, passed by the Assistant Commissioner, Goods and Service Tax,Division, Baddi is appealable before the Appellate Authority underSection 107 of the Central Goods and Service Tax Act, 2017.
1Whether the reporters of the local papers may be allowed to see the Judgment?
Consequently, the writ petition is disposed of at this stage,relegating the petitioner to avail the alternative efficacious remedy. Incase the appeal is not entertained on merits, the petitioner shall be atliberty to have recourse to the appropriate remedy, in accordance withlaw. Pending applications, if any, also stand disposed of.
(Surya Kant) Chief Justice
December 31, 2018 (Guleria/K)
(Ajay Mohan Goel) Judge