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TMI Blog2021 (4) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... cases for final hearing on 28 April 2021. The entire batch of petitions shall be listed at the top of the Board on that date. The Registry shall ensure that the PDF format together with consecutive pagination is circulated to all the learned counsel appearing in the matter so as to ensure that the page references which are made available to the Court are also made available to all the learned m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mounica Kasturi, Adv. Dr. Avinash Poddar, Adv. Mr. Devendra Singh, AOR Mr. Mukesh Kumar Maroria, AOR Mr. Uchit Seth, Adv. Mr. Santosh Krishnan, AOR O R D E R 1. This batch of petitions arises from the judgments of the High Court of Gujarat and of the High Court of Madras. The Gujarat High Court has held that Explanation (a) to Rule 89(5) of the CGST Rules 2017 is ultra vires, while a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays, circulate an index of statutory provisions as well as circulars on which the Revenue would seek to place reliance at the final hearing. Within three days of the receipt of the e-mails, all the learned counsel shall indicate to the Additional Solicitor General the additions which they request to be made to the index so that a common compilation can be filed; (iii) As regards case law and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of hearing. 3. The Registry shall ensure that the PDF format together with consecutive pagination is circulated to all the learned counsel appearing in the matter so as to ensure that the page references which are made available to the Court are also made available to all the learned members of the Bar for facilitating their submissions. 4. In the event that there is any difficulty expe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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