Held - Insofar as directions to the proper officer are concerned, we may refer to Section 54, sub section (7), which m.....

Held - The provisions of Section 56 of the CGST Act read with the provisions of Sections 54(7) and 54(8) of the CGST A.....

Held - The instant cases have not arisen from any order passed by an Adjudicating Authority or Appellate Authority or .....