VISHWANATH CINEMA HALL Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri K. Durga Prasad, learned counsel for the petitioner and Sri B. Jithender, learned counsel for the respondent No.2.

(2.) Since the grounds of challenge in these Writ Petitions are on identical set of facts, they are being decided by way of this common order. For convenience, the facts in Writ Petition No.26871 of 2019 are taken up as the lead case for the purpose of deciding these Writ Petitions.

(3.) Writ Petition No.26871 of 2019 has been filed by the petitioner seeking for issuance of a Writ of Mandamus challenging the notice dtd. 10/7/2019 (Annexure P1) initiated under Rule 129 of the Central Goods and Services Tax Rules, 2017(for short 'CGST Act, 2017'). The petitioner had also sought for stay of all the further proceedings pursuant to the summons issued on 22/11/2019 (Annexure P2).