Order Date – 13 March 2024

Parties: M/S Tenet Networks Private Ltd Vs GST Council And 3 Others

Facts –

• The Petitioner, M/S Tenet Networks Private Ltd, has argued that Notification No.53/2023-Central Taxonly deals with the orders passed under Sections 73 and 74 of the Act and does not take into account the orders passed under Sections 129 and 130 of the Act. 
• Hence, it is highly discriminatory and these sections should have also been included in the said notification and this lacuna should be looked into by the Government.

Issue –

• Whether the Notification No.53/2023-Central Tax is discriminatory?

Order –

• The Single Bench of Hon’ble Court was of view that Court is not in a position to issue a writ of mandamus directing the Central Government to include Sections 129 and 130 of the Act in the said notification. However, the Government can very well consider adding these two Sections in the said notification, so that the benefit that has been provided for the orders passed under Sections 73 and 74 of the Act can be extended to Sections 129 and 130 of the Act.
• In the light of the above, GST council and the Central Board of Indirect Taxes, Ministry of Finance, is directed to look into this aspect of the matter at the earliest.