EVERGREEN SEAMLESS PIPES AND TUBES PVT. LTD. Vs. UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPT. OF REVENUE, AND OTHERS

JUDGEMENT

(1.) Since the petition is challenging the constitutional validity of Clause (iv) of sub-section (3) of Section 140 of the Central Goods and Services Tax Act, 2017, we issue notice to the Attorney General, returnable on 22nd January, 2018.

(2.) Mr. Dwivedi accepts such notice as also notice for the respondents, who have filed the affidavit in reply.

(3.) On the returnable date, we will endeavour to dispose of the writ petition finally.