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JAI MATA DI INDUSTRIES vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Gaurav Gupta
Res. Counsel
Ravi Prakash
Farman Ali

Petitioner / Applicant

JAI MATA DI INDUSTRIES
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Feb 6, 2023
Order No.

W.P.(C) 1635/2022 & CM APPL. 4746/2022

Citation

2023(2) TAXREPLY 7001
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, praying as under: “(A) To hold and declare that Rule 90(3) of the Central Goods and Services Tax Rules, 2017 (Annexure “P/22”) is ultra-vires Section 54 of the Central Goods and Services Tax Act, 2017 to the extent it requires filing of ‘fresh’ application in case of a deficiency. (B) To hold and declare that Para 12 of the Circular No. 125/44/2019-GST dated 18.11.2019 (Annexure “P/23”) is ultra-vires Section 54 of the Central Goods and Services Tax Act, 2017. (C) To hold and declare that Para 3(ii) of the Circular No. 157/13/2021-GST dated 20.07.2021 (Annexure “P/24”) is ultra-vires the order issued under Article 142 of the Constitution by Hon’ble Supreme Court in the matter of Re Cognizance for Extension of Limitation (Annexure “P/25”). (D) Pass any other orders or directions, as this Hon’ble Court may deem fit and pr....

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