9911796707
TMI Blog2021 (5) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- The Coordinate Bench in COSMO FILMS LIMITED VERSUS UNION OF INDIA 3 ORS. [ 2020 (10) TMI 1099 - GUJARAT HIGH COURT ] took the view 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. It is the Notification No. 54 of 2018 dated 09.10.2018. According to Mr. Sheth, the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH) 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-Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs pursuant to impugned notices/summons (annexed at Annexure B) issued to petitioners no.2 to 15; D. Ex parte ad-interim relief in terms of prayer C may kindly be granted; E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray. 3. We take notice of the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be made applicable w.e.f. 23 rd 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 Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Application No. 15833 of 2018 needs to be relooked, 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 22.03.2020 . Till the next date of hearing, the proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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