LAWS(BOM)-2018-3-369

JCB INDIA LIMITED Vs. UNION OF INDIA REPRESENTED

Decided On March 20, 2018
JCB INDIA LIMITED Appellant
V/S
Union Of India Represented Respondents

JUDGEMENT

(1.) All these petitions were heard together and are being disposed of by this common Judgment.

(2.) We issue Rule on these petitions. The respondents waive service. Since an affidavit in reply is filed in Civil Writ Petition No. 12378 of 2017 and which is stated to be reflecting the common stand of the respondents to the challenge, with consent of both sides, we dispose of these writ petitions by this common Judgment and Order.

(3.) The writ petitions filed by MJ Juris and particularly Writ Petition No. 3142 of 2017, treated as the lead matter, seeks to question Clause of Section 140(3) of the Central Goods and Services Tax Act, 2017 ("CGST Act" for short).