2023 (4) TMI 423

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....rough: Mr. Anurag Ahluwalia, CGSC for R-1 / UOI. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs. O R D E R 1. The petitioner has filed the present petition inter alia praying as under: (a) issue an appropriate writ, order or direction holding and declaring that insofar as a liability of IGST is imposed on the Petitioner on the amoun....

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....-ST dated 12.01.2017; (3) Notification No. 3/2017-ST dated 12.01.2017; (4) Notification No. 15/2017-ST dated 13.04.2017; (5) Notification No. 16/2017-ST dated 13.04.2017; (6) Notification No. 14/2017-ST dated 13.04.2017; (7) Circular No. 206/4/2017-ST dated 13.04.2017; and (8) Rule 10 of the Place of Provision of Services Rules, 2012, are ultra vires being violative of Article 14 and Article 265 o....

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....o the extent it holds that benefit of abatement Notification No. 26/2012-ST dated 20.06.2012 is not available; and (g) Pass any orders as this Hon'ble Court may deem fit in the given facts and circumstances of the present case; 2. Essentially, the petitioner challenges the levy of integrated tax under the Integrated Goods and Services Tax Act, 2017 (IGST Act) as well as levy of service....