2020 (12) TMI 581

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....ri Nishant Mishra, learned counsel for the petitioner, Sri Krishna Ji Shukla, learned counsel for the respondent nos. 1, 2 and 5 and Sri Ashok Singh, learned counsel for the respondent nos.3, 4 and 6 and Sri C.B.Tripathi, learned Special Counsel for the State of U.P., whom the Court has requested to assist in the matter. The petitioner has challenged constitutional validity of Rule 117 of the Cen....

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.... High Court in Adfert Technologies Pvt. Ltd. Vs. Union of India, 2020 (32) G.S.T.L. 726 (P & H) and a judgment of Gujarat in Siddharth Enterprises Vs. Nodal Officer, 2019 (29) G.S.T.L.664 (Guj.). In all the aforesaid three judgments relied upon by the learned counsel for the petitioner, the amended provisions of Section 140 of the C.G.S.T. Act, 2017 were not under consideration. Sri C.B.Tripathi,....