2021 (1) TMI 848

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....,C.S.C. ORDER Om, who has put in appearance on behalf of the respondent no.1 and learned Standing Counsel Shri B.P. Singh Kachhawah for the respondent nos.2 & 3. The instant petition has been filed with the following relief: (a) Issue a writ of certiorari or any other writ, order or direction in the nature thereof, holding that the restriction imposed under amended Rule 89(5) of ....

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....Goods and Services Tax Rules, 2017 and Uttar Pradesh Goods and Services Tax Rules, 2017 vide para 2(i) of the Notification No.21/2018-Central Tax dated 18.4.2018 and Notification No.KA.NI.2- 806/XI-9(42)/17-U.P. GST Rules-2017-ORDER-(125)-2018 dated 15.5.2018 dated 15.5.2018 respectively, as unreasonable, arbitrary and violative of Article 14 & 19(1)(g) of the Constitution of India; (d) I....