9911796707
TMI Blog2020 (12) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... that the notification No. 54 of 2018 should be made applicable with effect from 23.10.2017 and not prior thereto i.e. from the inception of Rule 97(10) of the CGST Act. Mr. Sheth, the learned counsel has drawn our attention to Annexure A page-20 of the paper book. It is the Notification No. 54 of 2018 dated 9.10.2018. According to Mr. Sheth, the Notification itself makes it clear that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicants. 2. By this writ application under Article 226 of Constitution of India, the writ applicants have prayed for the following reliefs: A.This Hon'ble Court may be pleased to declare that Rule 96(10) of the CGST Rules as amended by Notification No. 54/2018-19 Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and final hearing of this petition, this Hon'ble Court may be pleased to stay further proceedings pursuant to impugned notice dated 24.11.2020 (annexed at Annexure B)l D Ex-parte ad-interim relief in terms of prayer C may kindly be granted. 3. We take notice of the fact that a coordinate Bench of this Court, to which, one of us (J.B. Pardiwala, J.) was a party, had an occasion to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23rd October, 2017 and not prior thereto from the inception of the Rule 96(10) of the CGST Act. Therefore, in effect Notification No. 39/2018 dated 4th September, 2018 shall remain in force as amended by the Notification No.54/2018 by substituting sub rule (10) of Rule 96 of CGST Rules, in consonance with sub section (3) of Section 54 of the CGST Act and Section 16 of the IGST Act. The Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 15833 of 2018 needs to be re-looked, as the Department has started issuing notices indiscriminately on the premise that the Notification would apply with effect from 23.10.2017. 6. We need to understand from the respondents what has been pointed out by Mr. Sheth. 7. Let notice be issued to the respondents returnable on 24.02.2020. Till the next date of hearing, the proceedings pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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