2018 (11) TMI 1772

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....ON ORDER Since the issue involved in both the cases are one and the same, both the writ petitions are disposed of by this common order. 2. The petitioner herein in both the writ petitions are one and the same. The petitioner has already filed W.P.(MD) Nos.18723 and 18724 of 2018 questioning the validity of Rule 117 of Sales Goods and Service Tax. Both the writ petitions are still pending before....