2020 (2) TMI 410

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....,5,6   ORAL ORDER (PER : MR.J.B.PARDIWALA) 1. By way of this Writ Application under Article 226 of the Constitution of India, the writ applicanta Company, engaged in the manufacture of excisable goods has prayed for the following reliefs: "(a) this Hon'ble Court be pleased to issue a writ of declaration or any other appropriate writ, order or direction, declaring Section 66C (2) of the ....

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.... Issue a writ of Declaration or any other appropriate Writ, Order or direction, to decide clause (ii) of Notification no.01/2017-ST, clause 1st January, 2017; Notification No.14/2017- ST, clause 1 (Explanation V) of Notification No.15/2017-St and clause 2 of Notification No.16/2017-ST, all dated 13th April, 2017, as being ultra vires the Finance Act as well as the Constitution of India; (d) Issu....

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....n of clause (ii) of Notification No.01/2017-ST dated 01st January, 2017; Notification No.14/2017-ST, clause 1 (Explanation V) of the Notification No.15/2017-ST and clause 2 of Notification No.16/2017-ST, all dated 13th April, 2017;   ii. restrain the Respondents themselves, their officers, subordinates, servants and agents to adjudicate the Impugned SCNs and refrain from taking any steps fo....

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.... Ltd and others V/s. Union of India [Special Civil Application No.20785 of 2018 and allied matters]. We quote the paragraph No.58 of the said decision, which reads thus: "58. In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. The Notification Nos.15/2017- ST and 16/2017-ST making Rule 2(1)(d)(EEC) and Rule 6(7CA) of the Service Tax Rules and inserting Expla....