HC : Allows assessee to make representation before Nodal Officer in terms of Grievance Redressal mechanism

Delhi HC disposes assessee’s writ seeking to amend the claim in these petitions by challenging the vires of Section 140(3) of CGST Act and Rule 117 of CGST Rules; Allows assessee to make representations before concerned Nodal officer in terms of Grievance Redressal Mechanism while requiring empowered officer to pass a speaking order; Refers to Division Bench ruling in Sare Realty Projects Pvt. Ltd. wherein similar relief was granted; However, reserves petitionerâ€...