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2021 (3) TMI 638

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..... GH COURT - TMI - Vires of Rule 44A of the Central Goods and Services Tax Rules, 2017 - It is the case of the petitioners that the said Rule is ultra vires the provisions of the Central Goods and Services Tax Act, 2017 - HELD THAT:- List the captioned mattes on 30.04.2021, albeit, at the end of supplementary board. - W.P.(C) 7425/2017, 7426/2017, 7427/2017, 7428/2017, 7429/2017, 7430/2017, 743 .....

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..... arlier, stands elevated, to the Bench. 3. Mr. Harpreet Singh is not available today. 4. To be noted, in this batch of matters, a challenge is laid to Rule 44A of the Central Goods and Services Tax Rules, 2017. 5. It is the case of the petitioners that the said Rule is ultra vires the provisions of the Central Goods and Services Tax Act, 2017. 6. List the captioned mattes on 30.04.2021, .....

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