2021 (5) TMI 557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Petitioner(s) No. 1,10,11,12,13,14,15,2,3,4,5,6,7,8,9 for the Respondent(s) No. 1,2,3,4,5,6,7 ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH) 1. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicants. 2. By this writ application under Article 226 of Constitution of India, the writ applicants have prayed for the following relie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... arbitrary and illegal; C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to stay further proceedings pursuant to impugned notices/summons (annexed at Annexure B) issued to petitioners no.2 to 15; D. Ex parte ad-interim relief in terms of prayer C may kindly be granted; E. Such further relief(s) as deemed fit in the fa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ifications. 9. In view of above amendment, the grievance of the petitioner raised in this petition is therefore taken care of. However, it is also made clear that Notification No.54/2018 is required to be made applicable w.e.f. 23^rd October, 2017 and not prior thereto from the inception of the Rule 96(10) of the CGST Act. Therefore, in effect Notification No. 39/2018 dated 4th September,....