Bombay High Court
Kiran Gems Pvt. Ltd. Through Rajesh ... vs Union Of India And 3 Ors on 21 February, 2023
Author: Abhay Ahuja
Bench: Nitin Jamdar, Abhay Ahuja
1 21. WP 3230.21.doc
JPP
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 3230 OF 2021
Kiran Gems Private Limited ... Petitioner
V/s.
Union of India and Ors. ... Respondents
Ms. Deepali Kamble for the Petitioner
Mr. Karan Adik with Ms. Ruju Thakkar for Respondents 1,2 and 4
Ms. Jyoti Chavan, AGP for Respondent 3
CORAM : NITIN JAMDAR &
ABHAY AHUJA, JJ.
DATE : 21 FEBRUARY 2023 P.C. :-
The Petitioner has prayed for a declaration that Rule 89(5) of the Central Goods and Services Tax Rules, 2017 and Maharashtra Goods and Services Tax Rules, 2017 is ultra vires and dehors Section 54(3) of the said Act.
2. The learned Counsel for the Respondents states that this issue has been answered by the Hon'ble Supreme Court in the case Digitally signed JYOTI by JYOTI PRAKASH PRAKASH PAWAR PAWAR Date: 2023.02.22 14:10:59 +0530 2 21. WP 3230.21.doc of Union of India and Ors. v/s. VKC Footsteps India Pvt. Ltd. 1 and submits that nothing survives in this Petition. The learned Counsel for the Petitioner seeks time to examine.
3. Place the Petition on board under the caption "For Directions" on 29 March 2023.
ABHAY AHUJA, J. NITIN JAMDAR, J.
1 SCC Civil Appeal No. 4810/21 & Ors. dtd. 13/09/2021