GALAXY INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Rule. The rule is made returnable immediately at the request and with the consent of Mr. Mishra, the learned counsel for respondent nos. 1 and 2. Mr. Shah, learned Senior Counsel appearing for the petitioner, states that the 3rd respondent has been served. For the order that we propose to make now, the presence of the 3rd respondent is not essential.

(3.) The petitioner challenges the notice dtd. 9/7/2024 issued under Sec. 79(1)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act) on several grounds that are set out in the petition.