2023 (5) TMI 174

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.... For the Petitioner : Mr. Vinay Kothari , Mr. Ayush Goyal For the Respondent : Mr. Rajvendra Saraswat , Mr. Mukul Singhvi ORDER This writ petition has been filed by the petitioner-firm challenging the validity of Section 16(2)(aa), Section 16(2)(c) of Central Goods and Service Tax Act, 2017 (for short 'the Act of 2017') and Rule 36(4) of the Central Goods and Service Tax Rules, 2017 (for sh....

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....pplied items has already been paid by the suppliers. He has also submitted that the matter may be remanded to the respondent No.2 for afresh adjudication after taking into consideration the fact that the GST on the supplied items has already been paid by the suppliers. At this stage, learned counsel for the petitioner has submitted that he does not want to press the reliefs prayed for declaring S....