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2023 (10) TMI 1205 - SIKKIM HIGH COURTConstitutional Validity of Rule 31A of the Central Goods and Service Tax Rules, 2017 - issuance of the SCN has compelled the petitioners to approach this court challenging the vires of Rule 31A - HELD THAT:- Issue notice upon the respondents in Writ Petition as well as in I.A. No. 01 of 2023 subject to filing of requisites within three days. A copy of this order shall also be forward to the respondents along with the notice. Let I.A. No. 01 of 2023 be heard on 05.12.2023. Until then status quo as of today shall be maintained by the respondents - List on 05.12.2023 on which date I.A. No. 01 of 2023 shall be heard.
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