2021 (3) TMI 1140

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.... Md. T. M. Siddiqui Mr. Avra Mazumder. For the Respondents /State. Mr. Somnath Ganguly Ms. Manasi Mukherjee Ms. Priyamvada Singh Ms. Sabnam Basu. For the Respondent No. 4. Mr. Vinay Shraff Mr. Himangshu Kr. Ray Mr. Rowsan Kr. Jha. ORDER This is an application under Article 226 of the Constitution of India wherein the writ petitioners have challenged the vires of Rule 86A of the CGST Ru....

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....ed on a Circular issued by the Ministry of Finance, Department of Revenue, dated October 5, 2018 to buttress his argument. I have heard Mr. Dastoor, learned Additional Solicitor General, appearing on behalf of the Union of India, Mr. Abhratosh Majumdar, learned Additional Advocate General, appearing on behalf of the State CGST and Mr. Somnath Ganguly, learned counsel appearing on behalf of the ....