ITI LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. P. Agarwal, the learned counsel appearing on behalf of the Petitioner and Mr. Z. Kulnu, the learned Standing counsel appearing on behalf of the Respondent Nos. 1, 2, 4, 6 and 7.

(2.) The present writ petition has been filed by the Petitioner seeking various reliefs. The reliefs at Clauses (i) to (ix) being the main reliefs are reproduced herein under:

(3.) It is relevant to take note of that though various notifications have been put to challenge but the primary challenge is to the order dtd. 30/4/2024 passed by the Assistant Commissioner, Central Goods and Services Tax, Dimapur Division i.e. the Respondent No.7 under Sec. 73 of the Central Goods and Services Tax Act, 2017 (for short 'the CGST Act').