9911796707
TMI Blog2023 (6) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 171 of the G.S.T. Act and Rules - HELD THAT:- As rightly held by the learned Writ Court, if the prayer for stay of the impugned provisions is granted, it would tantamount to granting the main relief in the writ petition apart from the settled legal position that a statutory provision is deemed to be valid in law unless it is being struck down. However, the appellants restrict the prayer wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit the said amount in an interest bearing account and the same shall continue in deposit till the writ is disposed of and shall abide by the orders that may be passed in the writ petition. Appeal disposed off. - HON BLE CHIEF JUSTICE T.S. SIVAGNANAM AND HON BLE MR. JUSTICE UDAY KUMAR Appearance:- For the Appellants : Ms. Rishika Goyal Ms. S. Mohanty. For the Union of India : Mr. Asok Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,50,94,164/- during the period of investigation i.e., from 1st July, 2017 to 30th September, 2019. 3. The appellants have filed the writ petition seeking for an issuance of writ of declaration that anti-profiteering provisions contained in Section 171 of the G.S.T. Act and Rules are unconstitutional and ultra vires the provisions of the Act. The appellants have also prayed for issue of writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering the fact that as against the order impugned in the writ petition, the appellants did not have any other alternate remedy and the appellants have also questioned the vires of the statutory provision, there will be an order of interim stay of the order passed by the first respondent dated 30th September, 2022 subject to the condition that the appellants deposit with the Registrar General of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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