Case Law Details
Delta Corp Limited & Anr. Vs Union Of India & Ors. (Bombay High Court)
Introduction: In the legal battle of Delta Corp Limited & Anr. vs. Union Of India & Ors. before the Bombay High Court, the primary contention revolves around the validity of Rule 31A of the CGST Rules, 2017. The petitioners have also challenged a show cause notice dated 27.09.2023, primarily based on Rule 31A, Section 15(5) of the CGST Act, and related notifications and Circulars under the CGST Act.
Detailed Analysis: The petitioners, represented by prominent Senior Advocates, challenge the constitutionality of Rule 31A and the legality of the show cause notice. Their argument extends to questioning Section 15(5) of the CGST Act and several notifications and Circulars issued under the CGST Act and associated rules.
Notably, an order from the High Court of Sikkim admitting a similar challenge by Delta Corp Limited and Another against Union of India is brought to the Bombay High Court’s attention. This order adds weight to the ongoing legal battle.
The court has issued a Rule in these petitions, and respondents have waived service after the Rule. Additionally, because there is a challenge to Section 15(5) of the CGST Act, the learned Attorney General has been served notice.
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