{"id":17004,"date":"2019-02-06T00:00:00","date_gmt":"2019-02-05T18:30:00","guid":{"rendered":""},"modified":"2019-02-06T00:00:00","modified_gmt":"2019-02-05T18:30:00","slug":"m-s-h-m-industrial-pvt-ltd-versus-the-commissioner-cgst-and-central-excise","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=17004","title":{"rendered":"M\/s H.M. Industrial Pvt. Ltd Versus The Commissioner, Cgst And Central Excise"},"content":{"rendered":"<p>M\/s H.M. Industrial Pvt. Ltd Versus The Commissioner, Cgst And Central Excise<br \/>Income Tax<br \/>2019 (2) TMI 1398 &#8211; GUJARAT HIGH COURT &#8211; TMI<br \/>GUJARAT HIGH COURT &#8211; HC<br \/>Dated:- 6-2-2019<br \/>R\/Special Civil Application No. 1160 of 2019 <br \/>Income Tax<br \/>Ms. Harsha Devani And Dr. A. P. Thaker, JJ.<br \/>\nAnandodaya S Mishra(8038) for the Petitioner.<br \/>\nMr Nirzar S Desai(2117) for the Respondent.<br \/>\nOral Order<br \/>\nMs. Harsha Devani<br \/>\n1. Mr. Nirzar Desai, learned Senior Standing Counsel for the respondent has tendered affidavit-in-reply of the respondent. The same is taken on record.<br \/>\n2. Heard Mr. A. S. Mishra, learned advocate for the petitioner and Mr. Nirzar Desai, learned Senior Standing Counsel for the respondent.<br \/>\n3. In the light of the decision of<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=375771\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\/s H.M. Industrial Pvt. Ltd Versus The Commissioner, Cgst And Central ExciseIncome Tax2019 (2) TMI 1398 &#8211; GUJARAT HIGH COURT &#8211; TMIGUJARAT HIGH COURT &#8211; HCDated:- 6-2-2019R\/Special Civil Application No. 1160 of 2019 Income TaxMs. Harsha Devani And Dr. A. P. Thaker, JJ. Anandodaya S Mishra(8038) for the Petitioner. Mr Nirzar S Desai(2117) for the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=17004\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;M\/s H.M. Industrial Pvt. Ltd Versus The Commissioner, Cgst And Central Excise&#8221;<\/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-17004","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17004","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=17004"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17004\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}