2021 (2) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E ILESH J. VORA KUNTAL A PARIKH FOR THE PETITIONER MR DEVANG VYAS , MR DHAVAL D VYAS FOR THE RESPONDENT 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/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per in the facts and circumstances of this case. 2. It has been fairly 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st at the statutory rate. Rule is made absolute accordingly, with no order as to costs". 3. However, the controversy does not come to an end over here. After the present writ application was filed on 18th December 2020, Section 49 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, Rule 88A was in....