2021 (1) TMI 848

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..... ppearance on behalf of the respondent no.1 and learned Standing Counsel Shri B.P. Singh Kachhawah for the respondent nos.2 & 3. The instant petition has been filed with the following relief: (a) Issue a writ of certiorari or any other writ, order or direction in the nature thereof, holding that the restriction imposed under amended Rule 89(5) of the Central Goods and Services Tax Rules, 2017 vi .....

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..... Services Tax Rules, 2017 vide para 2(i) of the Notification No.21/2018-Central Tax dated 18.4.2018 and Notification No.KA.NI.2- 806/XI-9(42)/17-U.P. GST Rules-2017-ORDER-(125)-2018 dated 15.5.2018 dated 15.5.2018 respectively, as unreasonable, arbitrary and violative of Article 14 & 19(1)(g) of the Constitution of India; (d) Issue a writ of certiorari or any other writ, order or direction in the .....

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