2024 (2) TMI 352

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....: Mr. Kuldeep Vaishnav, Mr. Hemant Dutt. ORDER Learned counsel submits that an advance copy of the petition has been served on learned counsel appearing for the respondents. 2. Further submissions have been made that the petitioner has questioned the validity of provisions of Section 107(4) of the CGST/RGST Act, 2017 ('the Act') as well as notification dated 02.11.2023 issued under Sectio....

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....4). 5. Learned counsel appearing for the respondents prays for time to complete their instructions in the matter/file reply. 6. Time prayed for is allowed. 7. List the petition on 21.02.2024. 8. In the meanwhile and till the next date, in case the petitioner deposits 12.5% of the amount of 'tax in dispute' within a period of one week, the recovery of/action qua rest of the amount pursu....