2023 (12) TMI 421

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....of Certiorari and/ or in the nature of Certiorari to quash the Show Cause Notice bearing DGGI F. No. DGGI/MZU/I&IS 'C'/12(3) 24/2023 and bearing a CBIC DIN 202309DWW00000000D25 dated 27 September 2023 issued by Respondent No. 3; AND / OR. b) issue a writ of and/ or in the nature of Certiorari thereby striking down Section 15(5) of the Central Goods and Services Tax Act, 2017 as unconstitutional and violative of Articles 246A and 366 (12) of the Constitution of India and Section 15(1) of the Central Goods and Services Tax Act, 2017; AND / OR c) 'issue a writ of and/or in the nature of a Certiorari or in the nature of any other writ for striking down Rule 31A(3) of the Central Goods and Services Tax Rules, 2017 a....

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....is Court at Goa in the case of Delta Corp Limited and Anr. vs. Union of India & Ors. Writ Petition No. 717 of 2023 wherein similar issues as involved in present petition had fell for consideration of the Court, although the activities of the assessees are different. This Court considering the challenge to the provisions of the Act and Rules has 'admitted' the petitions. Insofar as the show cause notice was concerned, the Court recorded a statement on behalf of the department that the petitioners in such case without prejudice to the rights and contentions as raised in the petitions, may file response to the impugned show cause notices, and that, the Adjudicating Officer would not pass any final orders on the show cause notice without leave ....