Held - Sri K. D. Nag, on the basis of written instructions received from Assistant Commissioner, Central GST and Central Excise Division, Lucknow -.....

Held - It is further pertinent to note that the respondents being the officer of the Central Tax under the CGST Act, 2017 by virtue of the said Not.....

Held - The 3rd respondent who issued the impugned notices is the Deputy Commissioner (ST) but not the Chief Commissioner. Therefore, in order to is.....