2021 (4) TMI 1055

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.... the Petitioner(s) No. 1 MS NIDHI VYAS, 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.....

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....travires Section 7(2) of the CGST Act read with Entry 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 Pa....

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....sposal of this petition, Your Lordships may be pleased (A) to stay the implementation of Entry 3(if) along with Para.2 of Notification No.11/2017Central Tax (Rate); (B) to stay the operation of the order of The Gujarat Appellate Authority for Advance Ruling dated 08.03.2021 in Advance Ruling (Appeal) GUJ/GAAAR/APPEAL/2021/08. (C) to direct respondents from resorting to a....