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STERLITE POWER TRANSMISSION LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
DEVAN M. DESAI
Pet. Counsel
Anand Nainawati
Res. Counsel
Utkarsh Sharma
Chirayu A Mehta

Petitioner / Applicant

STERLITE POWER TRANSMISSION LTD.

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date May 5, 2023
Order No.

CIVIL APPLICATION (FOR INTERIM RELIEF) NO. 1 of 2023 In R/SPECIAL CIVIL APPLICATION NO. 2187 of 2023

Citation

2023(5) TAXREPLY 7471

Original Order
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ORDER

ORDER ( PER : HONOURABLE MR. JUSTICE N. V. ANJARIA ) Heard learned advocate Mr.Anand Nainawati for the petitioner and learned advocate Mr.Utkarsh Sharma for the respondents. 2. What is prayed in this Civil Application is a direction to the respondents, in particular respondent No.4 not to adjudicate the show cause notice dated 09.11.2022 pending the Special Civil Application. While the aforesaid prayer is made in the Civil Application, it was submitted that subsequently an order is already passed by the competent authority. 3. The prayer in the main Special Civil Application No.2187 of 2023 is to declare Sub-Rule (10) of Rule 96 of the CGST Rules, 2017, to be ultra vires. 4. On 09.02.2023, following order was passed in the main Special Civil Application : “Draft amendment is allowed. Necessary amendment shall be carried out forthwith. The petitioner is before this Court seeking to challenge sub Rule (10) of Rule 96 of the CGST Rules, 2017 to the ext....

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