2020 (10) TMI 671

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..... th Mr. Aman Malik for respondent Nos. 2 & 3. ORDER CM Appl.24547/2020 Keeping in view the averments made in the application, the same is allowed and the order dated 18th September, 2020 shall now be reads as under:- "W.P.(C) 6671/2020 GAURAV SHARMA FOOD INDUSTRIES ...... Petitioner Through: Mr. Nikhil Gupta, Advocate with Ms. Rubel Bareja, Advocate. versus UNION OF INDIA & ORS. ...... Re .....

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..... ell as the report dated 31st December, 2019 issued by the DGAP/Respondent No. 3. Petitioner also prays for a declaration that Section 171 of CGST Act and Chapter XV of the CGST Rules are arbitrary, discriminatory, and unconstitutional for being in violation of Articles 14, 19(1)(g), 50, 256 and 300A of the Constitution of India as well as for a declaration that Rule 123, 129 and 133(3) of the CG .....

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..... to deposit the aforesaid amount in installments. Issue notice. Mr. Vivek Goyal, learned counsel, accepts notice on behalf of respondent No.1. Mr. Ravi Prakash, learned counsel, accepts notice on behalf of respondent Nos. 2 and 3. Let counter-affidavits be filed within a period of four weeks. Rejoinder-affidavits, if any, be filed before the next date of hearing. Keeping in view the order .....

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