HC issues notice on Plea challenging Constitutional Validity of CGST Rule 90(3)

Neogen Chemicals Ltd. Vs Union of India (Gujarat High Court) 1. Petitioner is before this Court seeking to challenge the action of the respondent by following reliefs: following reliefs: “RELIEFS REQUESTED: 16) The Petitioner therefore prays: Petitioner therefore seeks the following reliefs from this Hon’ble Court: a) That the Hon’ble Court be pleased to declare that the Rule 90(3) of the Central Goods and Services Tax Rules, 2017 is ultra vires the Constitution of India and the Integrated Goods and Services Tax Act, 2017 as well as the Central Goods and Services Tax Act, 2017 and conseq...