TMI Blog2021 (5) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... - GUJARAT HIGH COURT ] took the view that the notification No. 54 of 2018 should be made applicable with effect from 23.10.2017 and not prior thereto i.e. from the inception of Rule 97(10) of the CGST Act. It is the Notification No. 54 of 2018 dated 09.10.2018. According to Mr. Sheth, the Notification itself makes it clear that the same shall come into force from the date of its publication in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH) 1. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicants. 2. By this writ application under Article 226 of Constitution of India, the writ applicants have prayed for the following reliefs: A. This Hon'ble Court may be pleased to declare that Rule 96(10) of the CGST Rules as amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be pleased to stay further proceedings pursuant to impugned notices/summons (annexed at Annexure B) issued to petitioners no.2 to 15; D. Ex parte ad-interim relief in terms of prayer C may kindly be granted; E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, it is also made clear that Notification No.54/2018 is required to be made applicable w.e.f. 23 rd October, 2017 and not prior thereto from the inception of the Rule 96(10) of the CGST Act. Therefore, in effect Notification No. 39/2018 dated 4th September, 2018 shall remain in force as amended by the Notification No.54/2018 by substituting sub rule (10) of Rule 96 of CGST Rules, in conson ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sheth, what has been observed in para 9 of the order passed in the Special Civil Application No. 15833 of 2018 needs to be relooked, as the Department has started issuing notices indiscriminately on the premise that the Notification would apply with effect from 23.10.2017. 6. We need to understand from the respondents what has been pointed out by Mr. Sheth. 7. Let Notice be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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