2025 (3) TMI 1507

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....sh Jain, Mr. Virag Tiwari, Mr. Ramashish & Ms. Tanya Saraswat, Advocates. For the Respondents : Ms. Tanvi Nigam, Advocate for UOI. Mr. Atul Tripathi, Senior Standing Counsel, CBIC. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 13886/2025 (for exemption) 2. Allowed, subject to all just exceptions. 3. The application stands disposed of. W.P.(C) 2926/2025 & CM....

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....and received by the Petitioners only on 10th February, 2025. Thus, the impugned order itself is barred by limitation in terms of Section 74(10) read with 75(10) of the Act. 6. The vires of the Notification No. 06/2020 - Central Tax dated 03rd February, 2020, followed by Corrigendum No. G.S.R. 85(E) [F.NO. 20/06/07/2019-GST] dated 4th February, 2020 is also challenged by the Petitioner....

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....scope of the present petition would only be limited to the extent of the vires of the Notification No. 06/2020. All the other contentions can be raised by the Petitioners in the appropriate appeal, including issues relating to jurisdiction etc., 10. Issue notice to this limited extent. Ld. Counsel for the Respondents accept notice. 11. Let a short reply on the issue of vires of the Noti....