2024 (10) TMI 1754

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...., C.S.C., Gaurav Mahajan, Gopal Verma ORDER 1. Learned counsel for the petitioner submits that the Notification No. 56/2023-Central Tax dated 28.12.2023, Annexure-2 issued by Respondent No. 3 under Section 168-A of the Central Goods and Services Tax Act, 2017 and notification dated 07.02.2024, Annexure-3 issued under Section 168-A of the U.P. Goods and Services Tax Act, 2017, are bad for lac....