PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

13. From careful reading of Section 6 of the Act of 2000, it is abundantly clear that the provisions of the GST Act or, for that matter, the Act of 2005 do apply to the proceedings under the Act of 2000, but their application is limited to the provisions relating to appeal, revisions, Appellate Tribunal, power to withdraw and transfer