2023 (3) TMI 1371

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....espondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Paresh Dave for the petitioners. 2. Following are the prayers made in the petition. "(i) Striking down Sub Rule (10) of Rule 96 of the CGST Rules, 2017 as ultra vires Section 16 of the IGST Act, ultra vires Section 54 and 164 of the CGST Act, 2017, and ultra vires Articles 1....

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....(iii) Quashing and setting aside proceedings initiated against the Petitioner vide Show Cause Notice F.No.TECH/SCN/GST/15/2022-TECH and LEGAL-O/o/COMMR-CGST-ADT-VADODARA dated 20.11.2022." 3. It was pointed out that the petition containing identical controversy and the prayers being Special Civil Application No.22929 of 2022 came to be entertained by Co-ordinate Bench of this court, as reflecte....