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2019 (9) TMI 874

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....ka and Mr. Yuvraj Singh, Advs. Respondents: Mr. Anurag Ahluwalia, CGSC with Ms. Kartikeya Rastogi And Mr. Abhigyan Siddhant, Advs. for R-1., Mr. Sadan Farasat, ASG, GNCTD with Ms. Hafsa Khan and Ms. Rudrakshi Deo, Advs. for R& 6., Mr. Harpreet Singh, Sr. Standing counsel for R-3,5 and 7., Ms. Nidhi Mohan Parashar, Adv. For R-4. ORDER 1. The Sales Tax Bar Association has preferred the present wr....

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....t Nos. 3, 5 and 7. At the first call, there was no representation on behalf of Respondent No. 4 and we therefore passed over the matter. At this stage, Ms. Nidhi Mohan Parashar, advocate-who represents the respondent No.4 in other similar cases, has appeared and accepts notice on behalf of Respondent no. 4. 4. We have heard the learned counsels for the parties again at length, and are informed th....

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.... raised in the present petition are several and serious. 6. The basis for enactment and enforcement of the GST regime was to streamline the process of indirect taxation, and to encourage trade and commerce, both intrastate and interstate within the country. The GST regime was brought into effect from 1st July, 2017, and it was to be expected that there would be some initial hiccups and bottleneck....

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....e issues raised in the present petition, and such other issues as are faced by the trade and industry, though not forming part of the petition, are taken up in the spirit of resolving the same for the better administration and implementation of the indirect tax regime in the larger interest of the nation. 9. We, therefore, direct the petitioners to make a bullet point presentation, listing all th....