TMI Blog2021 (9) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice 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 permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India. The prayers sought for in this petition are as follows : A. Your Lordships may be pleased to allow this petition; B. Your Lordships may be pleased to admit this petition; C. Your Lordships may be pleased to quash and set aside 96(10) of the CGST Rules as amended by Notification no.54/2018 Central Tax dated 9th October, 2018 (annexed at Annexure G ) as the same is whol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of prayer E may kindly be granted; G. Such further relief(s) 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 shall forever pray. 2. According to the petitioner, he has taken benefit of the Notification no.18 of 2015 dated 1st April, 2015 amended on 13th October, 2017 by way of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 13th October, 2017 to 31st January, 2021. According to the petitioner necessary documents have already been supplied in compliance with the said summons to an authorised officer of the company. However, the respondent no.5 repeatedly has called the petitioner and is asking to pay the entire amount of refund which is granted to the petitioner company. 4. We have heard Mr. Mihir Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. Matter to be tagged with Special Civil Application no.12835 of 2021 and allied matters. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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