2020 (8) TMI 179

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....nior Panel Counsel with Ms. Aakanksha Kaul and Mr. Manek Singh, Advocates for respondent No.1. Mr. Harpreet Singh, Advocate for respondent Nos. 3-5. O R D E R CM APPL. 18270/2020 Allowed, subject to all just exceptions. W.P.(C) 5059/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing....

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....s that the Common Goods and Service Tax Electronic Portal (common portal) constituted under Section 146 of the CGST Act is not processing the information in accordance with the statutory provisions. He states that the Government has not yet implemented Section 39 of the CGST Act and the corresponding Rules, although the said section is fully operational under 'Statute Book' and has been enforced ....