TATA MOTORS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Draft amendment is permitted.

(2.) Petitioner is before this Court in a matter where the order in original was challenged by way of an appeal before the Joint Commissioner (Appeals), the order of which dated 28/1/2021 resulted against the petitioner. In absence of any constitution of the Tribunal, the petitioner is before this Court seeking toe challenge that order as also for the challenge of the provisions of section 140 of the CGST Act, 2017 in the following manner:- "PRAYER

(3.) We have heard Mr. Mishra, learned advocate appearing for the petitioner. He relied on the order of this Court on issuance of notice in Special Civil Application No. 11061 of 2019 as also in other petitions being Special Civil Application No. 1897 of 2021 and allied matters.