2024 (11) TMI 776

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....appellant(s) : Mr. A. Goyal, Advocate Mr. A. Choudhury, Advocate For the Respondent(s) : Mr. B. Choudhury, SC, Finance & Taxation (VIJAY BISHNOI, CJ) 1. Learned counsel appearing for the respective parties are in agreement that with the amendment of the Central Goods and Services Tax (CGST) Act, 2017, particularly by insertion of sub-section (5) in Section 16, the grievance raised by the writ p....