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2021 (2) TMI 79

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....ents Through: Mr. Jatin Puniyani, GP for UOI. Mr. S.V. Raju, ASG. Mr. Aditya Shekhar, Advocate for R-1. Mr. Abhishek Jain, Advocates for R2 & 3. O R D E R [VIA VIDEO CONFERENCING] 1. The present petition has been filed challenging the vires of Section 69 and 132 of the CGST Act, 2017. By way of an interim application, direction is sought to respondents to not take any coercive action against th....