Court permits petition amendment, dismisses challenge to CGST Act; sets final disposal date.

The court allowed the amendment of the petition but noted the petitioner's decision not to press the challenge to the vires of Section 171 of the CGST Act, 2017. Consequently, the transfer application before the Supreme Court was deemed irrelevant and not pursued by the department. The court acknowledged the need for time to address the matter and scheduled the petition for final disposal on 12th October 2020, allowing for replies and rejoinders to be filed within specified timelines.

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Issues:
1. Amendment of petition challenging the vires of Section 171 of the CGST Act, 2017.
2. Transfer application by the department before the Supreme Court.
3. Vacating interim order dated 30th June 2020.
4. Listing the petition for final disposal.

Analysis:

1. The petitioner expressed no intention to press the relief challenging the vires of Section 171 of the CGST Act, 2017. However, they reserved the right to raise such issues separately at a later stage. The court allowed the draft amendment dated 29th July 2020 and directed necessary incorporation within three days.

2. The transfer application by the department before the Supreme Court was discussed in light of the relief not being pressed by the petitioner. It was clarified that the transfer application would only be relevant if the challenge to the vires of Section 171 stands. With the withdrawal of the challenge, the transfer application before the Supreme Court would not be pursued by the department.

3. The respondents pressed Civil Application No. 3 of 2020, seeking the vacation of the interim order dated 30th June 2020. The court, along with the parties, acknowledged that sufficient time would be needed to deal with this matter. Consequently, it was decided that the main matter itself would be finally heard, and the petition was listed for final disposal on 12th October 2020, a date agreed upon by the parties.

4. In consideration of the above developments, the court granted three days to the respondents to file a reply to the amended petition. The petitioner was also given five days to examine the reply and file a rejoinder if necessary. The matter was scheduled for final disposal on 12th October 2020, ensuring a comprehensive resolution of the issues raised in the petition.

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