SAVITA OIL TECHNOLOGIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) These are two petitions praying for similar reliefs. Illustratively we note the prayer as made in the first petition which reads thus :-

(2.) These petitions were earlier listed before a Coordinate Bench of this Court on 27/4/2023 when their Lordships considering the issues as involved, were pleased to pass the following order :-

(3.) The grievance of the petitioners is for refusal on the part of respondent no.7 to accept and admit appeals sought to be filed by the petitioners under Sec. 107 of the Central Goods and Services Tax Act, 2017 (CGST Act).