2021 (9) TMI 905

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....1,2,3,4,5,6 : None ORAL ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. The petitioner is before this Court dissatisfied with the Rule 96(10)(b) of the Central Goods and Service Tax Rules, 2017 on the ground that the same curtails the right even under the Act and the same are ultra vires Article 14 and 19(1)(g) of the Constitution of India. The prayers sought for in this petition are as foll....

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....d 9th October, 2018 as being wholly without jurisdiction, arbitrary and illegal; E. Pending notice, admission and final hearing of this petition, Your Lordships may be pleased to stay further proceedings pursuant to impugned summons (annexed at Annexure 'K') issued to petitioners; F. Ex parte ad interim relief in terms of prayer E may kindly be granted; G. Such further relief(s) deemed fit....

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....ioner is issuance of the summons dated 3rd February, 2021 by Senior Intelligence Officer of Directorate General of Goods & Service Tax Intelligence, Zonal Unit, Ahmedabad. Seeking the details of goods imported by availing the benefit of the Notification no.78 of 2017 and Notification no.79 of 2017 for the period from 13th October, 2017 to 31st January, 2021. According to the petitioner necessary d....