2020 (11) TMI 182

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..... ich is not assigned to this Bench, the instant writ petition be listed before the appropriate Division Bench as per the present distribution of roster. - W. P. (T) No. 2582 of 2020 - - - Dated:- 13-10-2020 - Hon ble Mr. Justice Aparesh Kumar Singh And Hon ble Mrs. Justice Anubha Rawat Choudhary For the Petitioner : Mr. Sumeet Gadodia, Advocate For the Union of India : Mr. Neeraj Kuma .....

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..... on that amendment to Rule 61(5) of the Central Goods and Services Rules, 2017 inserted vide Notification No. 49/2019 dated 9th October, 2019 (Annexure-6), whereunder GSTR-3B has been declared to be a valid return under Section 39 of Central Goods and Services Act, 2017 with retrospective effect from 1st July, 2017, is also violative of Articles 14, 19(1)(g) and 300A of the Constitution of India as .....

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