Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 02/2017- Union Territory Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017.

The provisions of Section 6(2)(b) of the MGST Act, do not attract in the facts of the present case. As the attachment of the property of the petitioners is concerned, the petitioners have a remedy of invoking Rule 159(5) of the MGST Rules. Thus, such a remedy being available to the petitioners, it would be premature for the petitioners to raise any such contention in the present proceedings.

The challenge in these petitions is to the vires of Rule 31A of the CGST Rules, 2017. The Petitioners have also challenged the show cause notice dated 27.09.2023, which according to the Petitioners is based mainly on Rule 31A of the CGST Rules, 2017. There is also a challenge to Section 15(5) of the CGST Act and to certain Notifications and Circulars issued under the CGST Act and Rules made thereunder. After the pleadings are complete, place these matters for final disposal on 05.02.2024.

The case of the petitioner as made out in this petition regarding the breakdown of the vehicle in question and the generation of new e-way bill in respect of the same goods in question within three minutes after the interception of the vehicle in question by the respondents, has not been properly considered by the Appellate Authority for rejection and dismissal of the appeal on this ground is too much technical in this case as appears to this court from the facts and circumstances of the case. Accordingly, the impugned order is set aside and the matter is remanded back to the Appellate Authority concerned to pass a fresh speaking order in accordance with law.

A present petition has been filed challenging the order passed by the respondent whereby the Appeal filed against the cancellation of registration has been dismissed with further direction to revoke the GST registration of the petitioner. The non-submission of reply to the show cause cannot be a ground for cancellation of the registration.