2020 (12) TMI 1117

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....Dhaval D Vyas, Mr Nikunt K Raval, MR Nirzar S Desai, Mr. Parth H Bhatt, Notice Served ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article226 of the Constitution of India, the writ-applicants have prayed for the following reliefs:- (a) That this Honorable Court be pleased to quash and set aside Notification no.26/2017Custom, dated 29.06.2017 annexe....

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....conceded by the learned standing counsel appearing for the Union of India as well as by the learned counsel appearing for the respondents nos.2 and 3 that the issue raised in this writ-application is squarely covered by the judgment of this Court in the case of M/s. Prince Spintex Pvt. Ltd. Vs. Union of India; Special Civil Application No.10756 of 2018; decided on 03/02/2020. We quote the relevant....

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....er as to costs". 3. However, the controversy does not come to an end over here. After the present writ-application was filed on 20th December 2020, Section49 of the CGST came to be amended w.e.f. 01/02/2019 and new Section49A and Section49B were inserted in the said Act. By virtue of power under Section49B, Rule88A was inserted w.e.f.29/03/2019 in the CGST Rules vide Notification No.16/2019CT, d....