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2020 (12) TMI 476 - HC - GSTStatus of Rule 117 of the CGST Rules - whether it is intra vires or it is ultra vires or if it could be read down which issue is engaging the attention of the Supreme Court in UNION OF INDIA VERSUS BRAND EQUITY TREATIES LIMITED AND ORS. ETC. ETC. [2020 (6) TMI 517 - SC ORDER]? HELD THAT:- Let this group of matters be listed after the judgment of the Supreme court in UNION OF INDIA VERSUS BRAND EQUITY TREATIES LIMITED AND ORS. ETC. ETC. [2020 (6) TMI 517 - SC ORDER] as also M/S SIDDHARTH ENTERPRISES THROUGH PARTNER MAHESH LILADHAR TIBDEWAL VERSUS THE NODAL OFFICER [2019 (9) TMI 319 - GUJARAT HIGH COURT], upon appropriate application being filed by either of the parties.
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