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of <h1>High Court of Rajasthan rules on service of writ petition, tax acts' validity, grants interim stay</h1> <h3>M/s Jvs Foods Private Limited Versus Union Of India</h3> The High Court of Rajasthan addressed issues regarding service of a writ petition and the constitutional validity of tax acts. The court directed the ... Constitutional validity of Section 96(2) of the Rajasthan Goods and Service Tax Act, 2017 and Section 96 of the Central Goods and Service Tax Act, 2017 - petitioner has placed reliance on an order dated 03.05.2019 passed by this Court in the case of CHAMBAL FERTILISERS AND CHEMICALS LIMITED VERSUS UNION OF INDIA [2019 (7) TMI 943 - RAJASTHAN HIGH COURT] wherein similar challenge has been raised and while issuing notice by this Court, it is directed that no coercive steps shall be taken against the petitioner - HELD THAT:- The record of the Chambal Fertilisers and Chemicals Limited be called for and tagged to this brief. Issue notice to respondent No.2, returnable on 08.06.2020 - List the matter on 08.06.2020. Issues: Service of writ petition, constitutional validity of tax acts, interim stay of operationThe High Court of Rajasthan, in a recent judgment, addressed the issue of service of the writ petition to the concerned parties. The court noted that the copy of the writ petition had not been served on the Additional Solicitor General for Union of India. Consequently, the petitioner's counsel was directed to serve a copy of the writ petition along with annexures through E-Mail. Another issue raised was the constitutional validity of Section 96(2) of the Rajasthan Goods and Service Tax Act, 2017, and Section 96 of the Central Goods and Service Tax Act, 2017. The petitioner relied on a previous order of the court in a similar case and requested a stay on coercive steps. The court decided to call for the record of the previous case and tagged it to the present matter. An interim stay of the operation of a specific annexure was granted until the next hearing date. The court also issued notices to the concerned respondents and listed the matter for further hearing on a specified date. Additionally, the court directed the names of counsels for the Union of India and respondent parties to be included in the cause list for clarity and compliance.
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