2024 (5) TMI 1429

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....for the respondent nos. 2 & 3; and Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 4 & 5. 2. In this writ petition instituted under Article 226 of the Constitution of India, the petitioner has inter alia assailed [i] Notification no. 09/2023 - Central Tax dated 31.03.2023 [Annexure-H]; [ii] Notification no. 56/2023-Central Tax dated 28.12.2023 [Annexure-J]; and [iii] an Order-in-Original dated 26.04.2024 passed by the respondent no. 5 under Section 73 of the CGST/AGST Act, 2017. 3. The Notifications, dated 31.03.2023 and dated 28.12.2023, are issued in exercise of powers conferred by Section 168A of the Central Goods and Services Act, 2017 and other identical provisions of the Integr....

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....Act, 2017. 5. The learned counsel for the petitioner has also contended that the Hon'ble Allahabad High Court, the Hon'ble Gujarat High Court, the Hon'ble Punjab & Haryana High Court, the Hon'ble Madras High Court and this Court vide Order, annexed as Annexure-N, have granted interim protection to the noticees, similarly situated like the petitioner herein. 6. Mr. Keyal, learned Standing Counsel, CGST has contended that in Civil Appeal no. 4672/2012 [Naresh Chandra Agarwal vs. Institute of Chartered Accountants of India and others], decided on 08.02.2024, the Hon'ble Supreme Court of India has dealt on matters relating to challenge made in respect of rules made in exercise of powers conferred by the governing statute. 7. Issue noti....