TaxTMI 
TaxTMI 
2026 (1) TMI 1003
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....toms ) to submit that an identical issue is raised in the said petition and the same has been admitted in terms of the said order. The said order is required to be noted, which reads thus: "1. Heard learned counsel for the parties. 2. Mr. Jain learned counsel for the petitioner submits that petitions involving identical issues have been admitted by this Court. He refers to our order dated 14 December 2024 in Writ Petition No. 18018 of 2024 (Arkade Developers Limited Vs. Union of India and Ors). 3. Accordingly, we issue Rule in this petition and grant interim relief in terms of prayer clause (f), which reads thus:- "that pending the hearing and final disposal of this petition the Respondents, their success....
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....steps to serve the remaining respondents and file an affidavit of service. If the remaining respondents wish to file any reply, they are also granted eight weeks' time from the date of service. An advance copy of the reply will have to be served upon learned counsel for the petitioner." 2. Our attention is also drawn to an order dated 14 December, 2024 passed by the co-ordinate Bench of this Court in Writ Petition No. 18018 of 2024, in which the Court while admitting the petition had directed to deposit Rs. 2.10 crores in this Court, subject to which ad-interim relief was granted. The reasons for such deposit was set out in paragraphs 3 and 4 of the said order, which reads thus: 3. Accordingly, we issue Rule in this petition and....
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....lue of land is ultra-vires the provisions as well as the scheme of the GST Acts. Application of such mandatory uniform rate of deduction is discriminatory, arbitrary and violative of Article 14 of the Constitution of India. 123.While we so conclude, the question is whether the impugned paragraph 2 needs to be struck down or the same can be saved by reading it down. In our considered view, while maintaining the mandatory deduction of 1/3rd for value of land is not sustainable in cases where the value of land is clearly ascertainable or where the value of construction service can be derived with the aid of valuation rules, such deduction can be permitted at the option of a taxable person particularly in cases where the value of land ....
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....ication of any show-cause notice that may have been issued to the respondents-assessees on the basis of the impugned Notification until further orders. Further the directions of the High Court for refund shall be complied with by the appellant-Union of India. The refund shall be made within a period of four weeks from today. This is, however, subject to the result of these petitions. Learned counsel Mr. Sanjeev Sharma for the respondent no. 4 in Diary No(s). 25034/2024 submitted that he has instructions to appear for the said respondent. Let Memo of Appearance or Vakalatnama be filed accordingly." 6. Thus, we find that the interim order passed by this Court in Writ Petition No. 18018 of 2024 in relation to pre-deposit w....