2024 (8) TMI 1646

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....#39;BLE MR. JUSTICE SACHIN DATTA For the Appellant : None For the Respondent : Mr. Ajay Jain, SPC along with Mr. Bijay Lakshmi, Mr. M.N. Mishra, Mr. Krishna Sharma and Ms. Shreya Jain, Advs., Mr. Anish Roy, SSC, CBIC and Mr. Girish Agarwal, Adv., Mr. Rajeev Aggarwal, ASC. ORDER 1. The petitioner has filed the present petition, inter alia, challenging the constitutional validity of Sect....

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.... 4. Learned counsel appearing for the petitioner submits that in view of the introduction of sub-section 5 of Section 16 of the CGST Act/DGST Act by virtue of Finance (No.2) Act, 2024, the petitioner's grievance with regard to the impugned SCN would be addressed if the matter is remanded to the concerned authority to re-adjudicate the impugned SCN once again in the light of introduction of sub-sec....