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TMI Blog2023 (12) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Article 246A of the COI - restriction on Respondent No. 3 or its officers / sub-ordinates from taking any coercive action against the Petitioners - restricting the Respondent No. 4 and Respondent No. 5 from adjudicating the Impugned SCN pending final disposal of this writ petition. HELD THAT:- This Court considering the challenge to the provisions of the Act and Rules has admitted the petitions. Insofar as the show cause notice was concerned, the Court recorded a statement on behalf of the department that the petitioners in such case without prejudice to the rights and contentions as raised in the petitions, may file response to the impugned show cause notices, and that, the Adjudicating Officer would not pass any final orders on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent No. 2 : Ms. Jyoti Chavan, Addl. GP. For the Respondent No. 3 : Mr. Jitendra B. Mishra a/w Mr. Satyaprakash Sharma Ms. Sangeeta Yadav. P.C. 1. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs : a) issue a writ of Certiorari and/ or in the nature of Certiorari to quash the Show Cause Notice bearing DGGI F. No. DGGI/MZU/I IS 'C'/12(3) 24/2023 and bearing a CBIC DIN 202309DWW00000000D25 dated 27 September 2023 issued by Respondent No. 3; AND / OR. b) issue a writ of and/ or in the nature of Certiorari thereby striking down Section 15(5) of the Central Goods and Services Tax Act, 2017 as unconstitutional and violative of Articles 246A and 366 (12) of the Constitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he prayers of the petitioner are for interim reliefs. 3. Mr. Raichandani, learned counsel for the petitioners has drawn our attention to the orders dated 23rd October 2023 passed by a Division Bench of this Court at Goa in the case of Delta Corp Limited and Anr. vs. Union of India Ors. Writ Petition No. 717 of 2023 wherein similar issues as involved in present petition had fell for consideration of the Court, although the activities of the assessees are different. This Court considering the challenge to the provisions of the Act and Rules has admitted the petitions. Insofar as the show cause notice was concerned, the Court recorded a statement on behalf of the department that the petitioners in such case without prejudice to the rights and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e challenge to the provisions of Section 15(5) of the CGST Act, 2017 being unconstitutional and violative of Articles 246A and 366(12) of the Constitution of India is prayed for. (iii) Ms. Chavan, Addl. GP waives service on behalf of the respondent No. 2. Mr. Mishra, waives service on behalf of respondent No.3. (iv) Let the pleadings of the proceedings be completed on or before the adjourned date of hearing. (v) The petitioners without prejudice to its rights and contentions as urged in the present petition may file their reply to the impugned show cause notices. (vi) The Adjudicating Officer may proceed to hear the petitioners on the show cause notice, however, final orders on the show cause notice shall not be passed without the leave of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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