TMI Blog2023 (10) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... d)(i) (EEC) of the Service Tax Rules, 1994 substituted by the Notification No. 16/2017-ST dated 13th April, 2017 ultra vires the Finance Act, 1994 as well as Constitution of India. HELD THAT:- These petitions ought to be disposed of with liberty to the Petitioner to file a fresh consolidated petition so that all issues of challenge intended to be urged by the Petitioner which are required to be gone into can be subject matter of one proceeding instead of having a piecemeal adjudication on both these petitions. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner : Mr. Ishaan Patkar, a/w. Mr. Drugesh G. Desai, Mr. Abhinav Shah, i/b. Jindagi Shah, For the Respondents : Mr. Jitendra B. Mishra, a/w. Ms. Sangeeta Yadav, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Learned Counsel for the Petitioner states that the Petitioner had, pursuant to orders dated 14 December 2022 and 12 January 2023, applied to the concerned GST Authorities. Learned Counsel states that claim of the Petitioner was examined on merits and has been rejected by order dated 27 February 2023. 3. In the present petition, Petitioner is challenging the notification dated 13 April 2017 and seeking refund in respect of the amount paid under the said notification. The order dated 27 February 2023 and the prayer for refund are separate. In the present Petition, Petitioner has been granted leave to amend by the Division Bench of this Court by order dated 15 February 2021. Learned Counsel for the Petitioner states that even thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Centre Pvt. Ltd. (supra). Such order dated 27th February 2023 is the subject matter in the Writ Petition (Stamp) No. 16446 of 2023 (E-filed) (Not on Board. Taken on board). 5. The prayers as made in Writ Petition (Stamp) No. 16446 of 2023 reads thus: (a) that the Hon ble Court may be pleased to issue a writ of certiorari and/or any other writ, direction or order quashing and setting aside the Impugned Order dated 27 February 2023 being Exhibit A to the Petition; (b) that the Hon ble Court may be pleased to issue a writ of mandamus and/or any other appropriate writ, order or direction to Respondent to credit the Electronic Credit Ledger of the Petitioner on the GST Portal with the transitional credit of Rs. 43,06,561/- bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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