2017 Taxo.online 68

WRIT PETITION NO. 12378 OF 2017 dated 19.12.2017

EVERGREEN SEAMLESS PIPES & TUBES PVT. LTD.

UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPT. OF REVENUE, & ORS.

2017

GST

Central Goods & Services Tax Act, 2017

140(3)

S. C. DHARMADHIKARI, Hon’ble Justice and SMT. BHARATI H. DANGRE, Hon’ble Justice

Interim

High Court

Bombay

Constitutional validity challenged: Challenge made to the constitutional validity of Section 140(3)(iv) of the Central Goods and Services Tax Act, 2017 – Notice issued and accept on the behalf of respondents.

Represented by: – 

Petitioner: – Mr. Raghuraman a/w Mr. Raghavendra and Mr. Prabhakar K. Shetty 

Respondent: – Mr. Manglamber Dwivedi a/w Mr. Jitendra Brijbhushan Mishra 

Order: – 

1. Since the petition is challenging the constitutional validity of Clause (iv) of sub-section (3) of Section 140 of the Central Goods and Services Tax Act, 2017, we issue notice to the Attorney General, returnable on 22nd January, 2018. 
2. Mr. Dwivedi accepts such notice as also notice for the respondents, who have filed the affidavit in reply. 
3. On the returnable date, we will endeavour to dispose of the writ petition finally. 
4. Presently, we are not inclined to grant any ad-interim relief.