Delta Corp Limited & Anr. Vs Union Of India & Ors.
Date: October 22, 2023
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): Bharat Deshpande, M S Sonak
Subject Matter
Bombay High Court to decide on the challenge to Rule 31A
Summary
The case involves Delta Corp Limited challenging the validity of Rule 31A of the CGST Rules, 2017, and a show cause notice based on Rule 31A, Section 15(5) of the CGST Act, and related notifications and Circulars under the CGST Act. The petition rais…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard Mr. Harish Salve, learned Senior Advocate who appears along with Mr. Harish Narasappa, learned Senior Advocate and Mr. Parag Rao, learned counsel for the Petitioners. 2. P. Faldessai, learned Deputy Solicitor General of India appears for Respondent No.1. 3. D. Pagnam, learned Advocate General appears along with Mr. N.…