2023 (10) TMI 1205

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..... ires of Rule 31A - HELD THAT:- Issue notice upon the respondents in Writ Petition as well as in I.A. No. 01 of 2023 subject to filing of requisites within three days. A copy of this order shall also be forward to the respondents along with the notice. Let I.A. No. 01 of 2023 be heard on 05.12.2023. Until then status quo as of today shall be maintained by the respondents - List on 05.12.2023 on whi .....

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..... tion the respondents have also been notified that the matter is to be heard today. She undertakes to file a further affidavit of service stating the above facts within the course of the day. 2. Heard Mr. Harish Salve, learned Senior Counsel for the petitioners. The learned Senior Counsel submits that the petitioners have challenged, inter alia, Rule 31A of the Central Goods and Service Tax Rules, .....

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..... allenge to Rule 31A is successful the question of responding to the show cause notice would not arise. 4. According to the learned Deputy Solicitor General of India at present only show cause notice has been issued and further steps would be taken on receipt of reply from the petitioners who is now before this Court challenging the vires of the impugned provisions. 5. Issue notice upon the respond .....

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