Held - Circular No.12/2022 dated 26.09.2022 issued by the respondent is brought to the notice of this Court by the learned counsel for the petition.....

Held - We are in agreement with Mr. Thakar because Sections 73(8) of MGST Act in terms permits a person chargeable with tax under sub-section (1) o.....

Held - While the above question raised by the petitioner would require a detailed examination,  it could be immediately noticed that the impug.....

Held - We are not inclined to go into the merits of the matter but we are convinced that the arguments made by the learned counsel for the appellan.....