Uttam Bhalsod (M) , vs CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS (M) , UNION OF INDIA NOTICE TO BE SERVED THROUGH , CENTRAL BOARD OF INDIRECT TAXES , CHIEF COMMISSIONER , COMMISSIONER ,

CENTRAL ADMINISTRATIVE TRIBUNAL AHMEDABAD BENCH, AHMEDABAD.

OA No.241/2021 This the 08th day of July, 2021.

Coram : Hon’ble Shri Jayesh V.Bhairavia, Member (J) Hon’ble Dr.

A.K.Dubey, Member (A) Uttam Bhalsod, S/o.

Shri Ramjibhai Male, Aged 49 years, Superintendent of CGST (Group B), CGST, Rajkot Residing at “Shree” Plot No.20/B, Pragati Society-1, Raiya Road, Rajkot 360 007. ………………… Applicant (By Advocate : Shri Anil Gidwani) Versus 1.

Union of India Notice to be served through: Secretary, Revenue Ministry of Finance, North Block, New Delhi – 110001.

2.

Central Board of Indirect Taxes, Notice to be served through: The Chairman, CBIC, Ministry of Finance, Department of Revenue, New Delhi- 110001.

3.

Chief Commissioner of CGST & Central Excise, Ahmedabad Zone, GST Bhavan, Revenue Marg, Ambawadi, Ahmedabad – 380 015.

4.

Commissioner of CGST & Central Excise, Rajkot Commissionerate, GST Bhavan, Race Course Ring Road, Rajkot – 360 001.………… Respondents OA/241/2021 CAT, Ahmedabad Bench -2- O R D E R (ORAL) Per : Hon’ble Shri J.V.

Bhairavia, Member (J) 1.

It is noticed that representation filed by the applicant is of dated 18.06.2021 (Annexure A/9).

As per the provisions under Section 20(2)(b) of the Administrative Tribunals Act, 1985, six months period from the date of representation is not over.

Hence, the OA is premature.

This Tribunal declined to entertain this OA at this stage.

The OA stands dismissed as premature.

No order as to costs. (A.K.Dubey) (J.V.Bhairavia) Member (A) Member (J) nk