2022 (4) TMI 916

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....anmay Sadh, Learned Counsel for the petitioner; Sri Manish Goyal, Learned Additional Advocate General assisted by Sri Apoorva Hajela, Learned Counsel for the revenue and Sri R.C. Shukla, Learned Counsel appearing for the CGST authority. 2. Originally, the writ petition was filed to challenge the validity of Rule 86A of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referre....