2021 (9) TMI 905

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....K Trivedi For the Respondent Nos. 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 pray....

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....g retrospective operation to Notification no.54/2018 - Central Tax dated 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....

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....ted also as required under the advance authorization. 3. The grievance made on the part of the petitioner 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 201....

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....as amended by Notification no.54 of 2018 dated 9th October, 2018, this petitioner requires protection. According to Mr. Joshi, learned Senior Counsel the demand is telephonically being made, which is not only a harassment but it is the demand without jurisdiction made arbitrarily. 5. Issue urgent Notice making it returnable on 30th September, 2021. We noticed that this summons which had been is....