ORSON HOLDINGS COMPANY LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) At the time of issuance of notice on 7/12/2018 in this petition which is filed under Article 226 of the Constitution of India, this Court has passed the following order:

(2.) On 13/10/2022, when the matter came up for hearing, Mr.Shah for the petitioners, on instructions, submitted that the petitioners have not pressed for the prayers at paragraphs 7(a) to 7(c) and thus, he is giving up the challenge to the vires, particularly, Rule 138(10) of the CGST Rules and GGST Rules.

(3.) The only prayers that survives for consideration of this Court are prayers para 7(d) and 7(e).