9911796707
TMI Blog2023 (10) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... a declaration that the Rule 117 of the Central Goods and Service Tax Rules, 2017 is ultra vires the Parent Act and consequentially strike down the said rule; (b) that the Hon'ble Court may be pleased to issue a writ of mandamus and/or any other appropriate writ, order or direction to Respondent to allow the filing FORM TRAN-1 and to allow Petitioner to carry forward credit to its electronic credit ledger under the GST regime as well as to allow the revision of the last return under the service tax law in order to comply with the provisions of Section 140(1) of the CGST Act; (ba) that in the event the Hon'ble Court is not inclined to grant prayer (b), the Hon'ble Court may be pleased to declare the para 2(1)(d)(i) (EEC) of the Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 27 February 2023 constitute a separate cause of action. 4. Learned Counsel for the Petitioner states that the order dated 27 February 2023 would be challenged by way of the separate petition. 5. Hearing of this Petition is deferred to 7 June 2023. Liberty to the Petitioner to circulate the new Petition to be heard along with the present petition." 3. Considering such order as also orders passed by the Supreme Court in the case of Union of India and Anr. vs. FILCO Trade Centre Pvt. Ltd. & Anr. Petition(s) for Special leave to Appeal (C) Nos. 32709-32710/2018., as fairly admitted at the bar, prayer clause (a) and (b) of the above referred petition is rendered infructuous. What remains for adjudication would be prayer clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em fit to pass in light of the facts and circumstances of the case." 6. We have also perused the averments as made in the petition and which are without prejudice to the rights of the Petitioner to assert the challenge as raised in Writ Petition No. 4997 of 2019. 7. Considering the complexion of both the proceedings as the grievance of the Petitioner ultimately would be common, we are of the opinion that these petitions ought to be disposed of with liberty to the Petitioner to file a fresh consolidated petition so that all issues of challenge intended to be urged by the Petitioner which are required to be gone into can be subject matter of one proceeding instead of having a piecemeal adjudication on both these petitions. 8. We, accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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