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R.T. PHARMA vs. UNION OF INDIA & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUHAN
SATYEN VAIDYA
Pet. Counsel
Goverdhan Lal Sharma
Res. Counsel
V. B. Verma
Vijay Arora
Lalita Sharma

Petitioner / Applicant

R.T. PHARMA
Respondent UNION OF INDIA & OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Dec 21, 2024
Order No.

CWP No. 4899 of 2024

Citation

2024(12) TAXREPLY 11920
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ORDER

TARLOK SINGH CHAUHAN, ACJ The instant petition has been filed for grant of the following reliefs:- “(i) For issuance of writ of certiorari or a writ in the nature of Certiorari or any other appropriate writ to declare the Notification No. 07/2023, dated 31.03.2023, which is in violation of the Article 14 of the Indian Constitution and Principle of parity as it provides different treatment to the assessee/dealers who had filed their GSTR-9/9C with delay before 01.04.2023 and those who have filed their GSTR-9/9C between 01.04.2023 to 31.08.2023 passed by the Ld. Jurisdictional Officer and extend the benefit of concessional late fee as provided in Notification 07/2023 – Central to the petitioner. (ii) Be pleased to issue a writ of Mandamus or a writ in the nature of mandamus or any other appropriate writ order or direction, directing the respondents, its servants, subordinates, agents and successors in office to forthwith withdraw and/or cancel the impugned orde....

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