2025 (3) TMI 174

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..... ications are valid and whether the impugned order could have been passed (especially, if Notifications dated 28th December, 2023 and 16th January, 2024 are set aside), a strong prima facie case is made out for granting interim relief to the Petitioner. Liberty granted to the parties to apply in the event the matter before the Hon'ble Supreme Court is disposed of one way or the other.
B.P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. For the Petitioner: Mr. Prakash Shah, Senior Adv. a/w Mr. Mihir Mehta, Mr. Mohit Raval and Mr. Shamik Gupte i/b PDS Legal. For the Respondent Nos. 1 to 3: Mr. Himanshu Takke, AGP. P. C. 1. The above Writ Petition challenges the Notification No. 9/2023-Central Tax dated 31st March, 2023 and Notification N .....

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..... me are impugned in the present Writ Petition. 3. The reason why the impugned order is challenged, is because if the Notifications dated 28th December, 2023 and 16th January, 2024 are set aside, then, as a corollary, the impugned Order would also have to go, as the same is passed beyond the extended period prescribed by Notifications dated 31st March 2023 and 24th May, 2023 respectively. 4. Mr. Shah, the learned Senior Counsel appearing on behalf of the Petitioner, submitted that the issue raised in the present Petition is already covered by a decision of the Gauhati High Court. He submitted that though on this issue, the Telangana High Court has held in the favor of the Petitioner, it came to the conclusion that because of the order of th .....

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..... ions are raised in the above Writ Petition. In fact the issues raised in this Writ Petition are also the subject matter of proceedings before the Hon'ble Supreme Court (from the Judgment and order passed by Telangana High Court). 7. In these circumstances, we issue Rule. Respondent Nos. 1, 2 & 3 waive service. Notice of Rule be issued to the remaining Respondents. 8. As far as the Interim Relief is concerned, we find that in a similar matter, [ in the case of Aspect Integrated IT Pvt. Ltd Vs. Union of India (Writ Petition No. 3969 of 2024 dated 8th July, 2025)], the Nagpur Bench of this Court has directed the Respondents in the said matter not to take any coercive action against the Petitioner. Here also, since the issue is whether the No .....

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