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TMI Blog2023 (11) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... ition cannot be adjudicated without exchange of affidavits by the parties. The petitioner has been able to make out a prima facie case for an interim order. Let the respondents file affidavit in opposition within six weeks; petitioner to file reply thereto, if any, within three weeks thereafter - List this matter for final hearing in the monthly list of March, 2024. X X X X Extracts X X X X X X X X Extracts X X X X ..... y be kept with the record. By this writ petition, petitioner has challenged the legality and validity of the impugned show-cause notice dated 28th October, 2023, under Section 74(1) of the CGST/WBGST Act, 2017. Petitioner has further challenged the constitutional validity of Rule 31A(3) of the CGST/WBGST Rules, 2017 by contending that the same is unconstitutional as ulta vires of Constitution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Union of India in W.P. (C) No.41 of 2023; iii) Order dated 3rd November, 2023 passed by the Hon'ble Gujarat High Court in the case of Nxgn Sports Interactive Private Limited Vs. Union of India in Special Civil Application No.19243 of 2023; iv) Order dated 18th January, 2023 passed by the Hon'ble Rajasthan High Court in the case of Myteam 11 Fantasy Sports Private Limited in W.P. No.1100 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file reply thereto, if any, within three weeks thereafter. In the meantime, there will be an interim order to the extent that petitioner shall file reply to the impugned show-cause notice dated 20th October, 2023, within 8 weeks from date without prejudice to the rights and contentions of the parties in this writ petition and the respondent authority concerned is at liberty to pass speaking o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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