2021 (2) TMI 79

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..... dents Through: Mr. Jatin Puniyani, GP for UOI. Mr. S.V. Raju, ASG. Mr. Aditya Shekhar, Advocate for R-1. Mr. Abhishek Jain, Advocates for R2 & 3. O R D E R [VIA VIDEO CONFERENCING] 1. The present petition has been filed challenging the vires of Section 69 and 132 of the CGST Act, 2017. By way of an interim application, direction is sought to respondents to not take any coercive action against t .....

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..... d the aforesaid judgments are not be applicable. 4. We would like to have the response of the Respondents on the factual aspects before dealing with the application for interim relief. Issue notice. Mr. Aditya Shekhar, Advocate accepts notice on behalf of Union of India. Mr. Abhishek Jain, Advocate accepts notice on behalf of Respondent No. 2 and 3. 5. They both pray and are granted two weeks to .....

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