-Section 9- It was difficult to accept that petitioner could collect any GST from its consumers after paragraph 4 of the circular No. 34 Dated 01-03-2018 has been set aside but since petitioners Transfer Petition was pending before Hon’ble Supreme Court and tagged with batch of other matters, including the one arising from decision of Gujarat High Court, consideration of the present petition was deferred
-Section 107-Notwithstanding order was passed in the name of Driver but consignor can also file appeal against order U/Sec 129 as person aggrieved by any decision passed may prefer appeal to Appellate Authority U/Sec 107
-Section 56-Interest @ 6% is payable for the period commencing from a date immediately after expiry of sixty days from the date of an application under Section 54(1), however, interest @ 9% payable for period covered under proviso to Section 56, if a person’s claim is a subject matter of further proceedings, which finally culminate in favour of applicant
-Section 16- Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit
