2018 Taxo.online 212

12399 OF 2018,W.P. NO. 12399 OF 2018 dated 27-9-2018

M/S GATI KINTETSU EXPRESS PVT. LTD.

COMMISSIONER, COMMERCIAL TAX OF MP AND OTHERS

2018

GST

Central Goods & Services Tax Act, 2017

Section 68 and 129 of CGST Act, 2017, Section 164 of SGST Act, 2017

Rule 138 of CGST Rules, 2017

P.K. Jaiswal Justice and S.K. Awasthi, Justice

In favour of revenue

High Court

Madhya Pradesh

Represented by: –

Petitioner: –     Mr. Vivek Dalal.

Respondent: -Ms. Archana Kher, Government Advocate

Order