2024 (4) TMI 525

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....No.2 and the order dated August 11, 2023 passed by the respondent No.1. 3. The impugned orders dated December 13, 2017 and December 15, 2017 were passed under Sections 129(2) and 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') and the third impugned order was passed in appeal. 4. Mr. Aditya Pandey, learned counsel appearing on behalf of the petitioner submits that during the relevant period there were successive changes in the notification and due to the said fact, the Division Bench of this Court in Godrej Boyce Manufacturing Co. Ltd. vs. State of U.P. and others reported in 2018 NTN (68) 53 held as under: "50. It appears that legislative changes were made in such a....

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....uthorised act and suffered illegal order. 51. To complete the story, we may observe that rule 138 again stood substituted by notification dated March 26, 2018 which has come into force on April 1, 2018 but here also sub-rule (7) has not been made effective. 52. Counsel for the petitioners contended that notification dated September 20, 2017 having been rescinded subsequently will not result in revival of earlier provision but the submission, in our view, does not arise at all in view of discussions made above, showing that rule 138 as substituted by U.P. GST (Fourth Amendment) Rules, 2017 (Notification dated September 20, 2017), as a matter of fact, never became operative. The first amendment by substitution of rule 138 is....