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2022 (1) TMI 1112 - HC - GSTChallenge to certain provisions of the Integrated Goods and Service Tax Act, 2017 - HELD THAT - The Petitioner is permitted to amend the petition to include the subsequent notice of demand issued by the Respondents. Leave is granted as prayed. Amendment to be carried out within one week from today. If there is any coercive action proposed by the Respondents, the Petitioner will be at liberty to apply for the interim relief after giving 48 hours notice to the Respondents.
The Bombay High Court issued an order in a case challenging provisions of the Integrated Goods and Service Tax Act, 2017. The Petitioner can amend the petition to include subsequent notice of demand. The Attorney General for India has been issued notice, returnable on 14 March 2022. Respondents must file an affidavit-in-reply within four weeks, and Petitioner can apply for interim relief if coercive action is proposed after giving 48 hours' notice.
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