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Case Name : NAA Vs Hardcastle Restaurants Pvt. Ltd. & Ors. (Supreme Court)
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NAA Vs Hardcastle Restaurants Pvt. Ltd. & Ors. (Supreme Court) In the given case, a batch of writ petitions are pending before the High Courts of Delhi, Bombay and Punjab and Haryana in which the constitutional validity of Section 171 of the Central Goods and Services Tax Act 2017 read with Rule 126 of the Central Goods and Services Tax Rules 2017 and other cognate provisions, is under challenge.  We consider it appropriate and proper that, in the interests of a uniform and consistent view on the law, all the writ petitions should be transferred to the High Court of Delhi, where earlier w...
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