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    <title>2023 (10) TMI 1205 - SIKKIM HIGH COURT</title>
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    <description>HC issued notice to respondents challenging Rule 31A of CGST Rules, 2017 as unconstitutional. Petitioners contested a show cause notice and related notifications. Deputy Solicitor General acknowledged the notice. Respondents accepted service and were given two weeks to respond. Case scheduled for interim application hearing, with status quo maintained until 05.12.2023.</description>
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      <description>HC issued notice to respondents challenging Rule 31A of CGST Rules, 2017 as unconstitutional. Petitioners contested a show cause notice and related notifications. Deputy Solicitor General acknowledged the notice. Respondents accepted service and were given two weeks to respond. Case scheduled for interim application hearing, with status quo maintained until 05.12.2023.</description>
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