2023 (4) TMI 1268

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....H PODDAR(9761) for the PETITIONER(s) No. 1 MR DEVANG VYAS(2794) for the RESPONDENT(s) No. 4 IA ORDER (PER : HONOURABLE MR. JUSTICE N.V. ANJARIA) Heard learned advocate Mr. Avinash Poddar appearing for the applicant - original petitioner and learned advocate Mr. Priyank Lodha for the respondent authorities. 2. The applicant has prayed for interim relief by staying operation of commun....

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....at Goods and Services Tax, 2017 to be ultra vires of Article 14 of the Constitution of India. It was further prayed to set aside the proceedings initiated by the authority pursuant to letter dated 24.11.2020. The prayer in the petition is also made to transfer the proceedings. 5. It is an admitted position that other petitions relying the vires of Rule 96(10)(b), have been entertained by this C....