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2025 (7) TMI 773
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....e Appellant No. 1,2: Mr D K Trivedi (5283) For the Respondent(s) No. 1,5 : Ms Hetvi H Sancheti (5618) For the Respondent(s) No. 2,3 : Notice Served For the Respondent(s) No. 4 : Notice Unserved ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1 In these two petitions, the petitioners have challenged the validity and legality of vires of Rule 96(10) of the Central / State Goods &....