2020 (8) TMI 281

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....esh Jhingan For the Petitioners : Mr. Rajiv Agnihotri, Advocate, Mr. Sandeep Goyal, Adovcate, Mr. Suresh Kumar Yadav, Advocate, Mr. Rajiv Sharma, Advocate, Mr. J.P. Sharma, Advocate ORDER AJAY TEWARI, J (Oral): [1] These petitions have been filed with the prayer for issuance of writ in the nature of Certiorari declaring Rule 117 of CGST Rules 2017 and HGST Rules 2017 ultra vires the provision ....