2023 (12) TMI 424

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....spondent(s) No. 1, 2, 3, 4, 5, 6   ORDER Heard, learned Advocate, Mr. Poddar, appearing for the petitioner. 2. Learned Advocate, Mr. Poddar, appearing for the petitioner, at the outset, submitted that in the present petition, the petitioner has challenged the validity of Rule 96(10)(b) of Central Goods and Service Tax Rules, 2017, / State Goods and Service Tax Rules 2017, as the same bein....

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....Rule 96(10)(b) of Central Goods and Services Tax / Gujarat 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 ....