2024 (3) TMI 787

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....Agarwal, counsel appearing on behalf of the petitioner, Sri B.K. Pandey, learned Additional Chief Standing Counsel and Sri Gaurav Mahajan, counsel appearing on behalf of the respondent no.4. 2. Counsel appearing on behalf of the petitioner submits that a notification has been issued bearing No.53/2023-Central Tax by the Central Board of Indirect Taxes and Customs, Ministry of Finance, dated Novem....

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....Upon due consideration, I am of the view that this Court is not in a position to issue a writ of mandamus directing the Central Government to include Sections 129 and 130 of the Act in the said notification. However, I am of the view that the Government can very well consider adding these two Sections in the said notification, so that the benefit that has been provided for the orders passed under ....