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    <title>2020 (8) TMI 330 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court of Allahabad dismissed the petitioner&#039;s request for interim relief and stay on the demand of SGST, CGST, and penalty, citing insufficient grounds for such relief. The court emphasized the necessity of following procedural requirements, including issuing a notice under Rule 1-A Order XXVII of the Code of Civil Procedure, 1908, before declaring the invalidity of a provision. The court granted time for the respondents to file a counter affidavit and allowed the petitioner an opportunity to file a rejoinder affidavit, scheduling further proceedings in eight weeks.</description>
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      <description>The High Court of Allahabad dismissed the petitioner&#039;s request for interim relief and stay on the demand of SGST, CGST, and penalty, citing insufficient grounds for such relief. The court emphasized the necessity of following procedural requirements, including issuing a notice under Rule 1-A Order XXVII of the Code of Civil Procedure, 1908, before declaring the invalidity of a provision. The court granted time for the respondents to file a counter affidavit and allowed the petitioner an opportunity to file a rejoinder affidavit, scheduling further proceedings in eight weeks.</description>
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