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2021 (9) TMI 905 - HC - GSTValidity of section 96(10) of the CGST Rules as amended by N/N. 54/2018 – Central Tax dated 9th October, 2018 - validity of retrospective operation to N/N. 54/2018 – Central Tax dated 9th October, 2018 - issuance of the summons by Senior Intelligence Officer of Directorate General of Goods & Service Tax Intelligence, Zonal Unit, Ahmedabad - HELD THAT:- Issue urgent Notice making it returnable on 30th September, 2021. It is noticed that this summons which had been issued was in the month of February, 2021 in compliance with which the process is on and therefore, the apprehension is ventilated by the petitioner of possible coercive action on the part of the authority. Without prior permission of the Court, no coercive action shall be taken till the returnable date. Matter to be tagged with Special Civil Application no.12835 of 2021 and allied matters.
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