M\/s. Tanish Steels Versus State of Punjab and another
GST
2019 (1) TMI 549 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 11-12-2018
CWP-29005-2017
GST
MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ.
\nFor The Petitioner : Mr. Chetan Jain, Advocate for Mr. Jagmohan Bansal, Advocate
\nFor The Respondent : Sandeep Goyal, Advocate And Mr. Punkaj Gupta, Addl. A.G., Punjab
\nORDER
\nAJAY KUMAR MITTAL , J (ORAL)
\nThis order shall dispose of CWP Nos. 29005 of 2017, 2594 and 7861 of 2018, as according to the learned counsel for the parties, the issue involved in these petitions is identical. However, the facts are being extracted from CWP No.29005 of 2017.
\n2 Prayer in this writ petition un<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n was an appealable order, however, since no Appellate Authority had been constituted so far, therefore, the petition was being filed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Tanish Steels Versus State of Punjab and anotherGST2019 (1) TMI 549 – PUNJAB AND HARYANA HIGH COURT – TMIPUNJAB AND HARYANA HIGH COURT – HCDated:- 11-12-2018CWP-29005-2017 GSTMR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Petitioner : Mr. Chetan Jain, Advocate for Mr. Jagmohan Bansal, Advocate For The Respondent : Sandeep … Continue reading “M\/s. Tanish Steels Versus State of Punjab and another”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16137","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16137"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16137\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. Upon notice of motion having been issued, reply on behalf of the State has been filed. A copy of the notification dated 15.02.2018 has been produced in Court today which is taken on record. According to the said notification, Additional Commissioner (Appeals) has been appointed to perform the functions as an Appellate Authority under Section 107 of the Punjab Goods and Service Tax Act, 2017 and rule 109A of the Punjab Goods and Service Tax Rules, 2017.
\n6. The said notification reads as thus:-
\n “In exercise of the power conferred by Section 3 and Section 4 of the Punjab Goods and Service Tax Act, 2017 (P<\/p>\n
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