Since the grievance of the petitioner has already been redressed in view of the judgment rendered by the Apex Court in the Filco Trade Centre Pvt. Ltd. and another, writ petition is disposed of.

The prayer made in the present writ petition is for quashing of the proceedings initiated in pursuance of the notice by which the vehicle carrying goods was detained. Prayer has also been made to conclude the proceedings initiated for a refund of the amount of tax deposited by the petitioner before passing any order. in our opinion, nothing survives in the present petition at this stage as the order has been passed against the petitioner way back. The petitioner had an appropriate remedy to challenge the same by filing an appeal.

This writ petition has been filed assailing the order rejecting the application of the petitioner for setting aside the ex-parte order. This Court finds that the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order passed on the application rejecting the recall of the ex-parte order is hereby set aside.

Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid.

Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023

Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017

Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming

Seeks to notify supplies and class of registered person eligible for refund under IGST Route

Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017.

Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017.