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MESSERS FILATEX INDIA LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

J.B. PARDIWALA
NISHA M. THAKORE
Pet. Counsel
Amal Paresh Dave
Paresh M Dave
Res. Counsel
Devang Vyas
Utkarsh R Sharma

Petitioner / Applicant

MESSERS FILATEX INDIA LTD.
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Feb 18, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13491 of 2021 With CIVIL APPLICATION (FOR ORDERS) NO. 1 of 2022 R/SPECIAL CIVIL APPLICATION NO. 17703 of 2021

Citation

2022(2) TAXREPLY 5097
Original Order
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ORDER

1. Since the issues raised in both the writ applications are the same and the parties are also the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.13491 of 2021 is treated as the lead matter. 3. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(A) That Your Lordships may be pleased to issue a Writ of Mandamus, or any other appropriate writ, order or direction. striking down Sub Rule (48) of Rule 89 of the CGST Rules, 2017 as ultra vires Sections 54 and 164 of the CGST Act, 2017: ultra vires Section 16 of the IGST Act, 2017 and ultra vires Articles 14 and 19(1)(g) of the Constitution of India: (B) That Your Lordships may be pleased to issue a Writ of Certiorari, or any other appropriate writ, order or direction, quashing and setting aside OIA No.VAD-CGST-02-APP-JC-OIO-....

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