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Issues: Whether the constitutional validity of Section 96(2) of the Rajasthan Goods and Services Tax Act, 2017 and Section 96 of the Central Goods and Services Tax Act, 2017 required interim protection, and whether notice ought to be issued in the petition.
Analysis: The challenge raised a constitutional question similar to an earlier writ petition in which interim protection had been granted. The Court directed service of the petition on the Union of India, called for and tagged the record of the earlier matter, and fixed the petition for further hearing. Pending the next date, the impugned annexure was stayed.
Outcome: Notice was issued, the matter was listed for further hearing, and interim stay of the impugned order was granted.
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