2020 (12) TMI 581

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent : A.S.G.I. ORDER Heard Sri 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 con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T.L.10 (Del.), judgment of Punjab and Haryana 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 ....