2024 (11) TMI 1543

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.... S/Shri Atul Tripathi, SSC, Ravi Prakash, CGSC a/w Taha Yasin, Ms. Ashi Khandelwal, Ms. Isha Kanth and Yasharth Shukla, Advocates, for the Respondent. ORDER The petitioner has impugned the Order-in-Original dated 30 April, 2024 and additionally assails the validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 ['CGST Act']. 2. The principal grievance of the writ petit....

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....Finance (No. 2) Act, 2024 had provided that sub-section (5) would come into force from such date as may be notified by the Union Government. Learned Counsel appearing for the writ petitioner has placed for our perusal a Notification dated 27 September, 2024, in terms of which Section 118 of Finance Act (No. 2) of 2024 has been declared to come into force from the date of that Notification. A copy ....

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....ce (No. 2) Act, 2024. 5. The Learned Counsel for petitioner unequivocally states that the petitioner is not pressing the challenge to the constitutional validity of Section 16(4) of CGST Act/DGST Act. 6. Mr. Singla, Learned Counsel for the respondent No. 2, states that the respondent has no objection if the order passed pursuant to the impugned SCN is set aside and the matter is ....