2021 (4) TMI 1055

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AS, AGP for the Respondent(s) No. 1,2,3,4,5,6   ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. By way of the present petition under Article 226 of the Constitution of India challenge is to the validity of the Entry No.3(if) read with para2 of the Notification No.11/2017 Central Tax (Rate) dated 28.6.2017 is amended by Notification No.3/19 Central Tax (Rate) dated 29.3.2019 issue....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y No.5 of Schedule III to the CGST Act as well as ultravires Section 9(1) and Section 15 Of the CGST Act and illegal; (b) In any case this Hon'ble Court may be pleased to strike down and declare Entry 3(i0 of Notification No. 1 1/2017 Central Tax (Rate) as well as Entry 300 of Notification No 1 1/2017 - State Tax (Rate) along with Para.2 of both the notification as being manifestly arbitrary....