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2019 Supreme(Kar) 232

S.SUJATHA
Global Associates Association of Persons – Appellant
Versus
Union of India Ministry of Finance – Respondent


Advocates Appeared:
Amit Deshpande, Adv., T.K. Vedamurthy, Adv., V. Raghuraman, Adv.

JUDGMENT :

S. SUJATHA, J.

1. The petitioner is claiming the following reliefs in the writ petition filed under Articles 226 and 227 of the Constitution of India:-

(A) Writ of declaration or any other appropriate writ, order or direction to declare entry 5(b) of Schedule II to the GST Act, 2017 (enclosed as Annexure-A) as unconstitutional being violative of Article 366(29A) of the Constitution.

(B) Writ of declaration or any other appropriate writ, order or direction to declare entry 5(b) of Schedule II to the CGST Act, 2017 (enclosed as Annexure-A) being unconstitutional lacking legislative competence and violative of Article 246A and 265 of the Constitution.

(C) Writ or direction in the nature of a Writ of Certiorari or any other writ or direction to quash the provisions of entry 3(i) read with para 2 of the Notification No.11/2017-CT(R) dt. 28.06.2017 to the extent it covers entry 3(i) (enclosed as Annexure-B) as unconstitutional being violative of Article 14, 19(1)(g), 246A, 265, 366(12A) and 366(29A) of the Constitution.

(D) Writ or direction in the nature of a Writ of Certiorari or any other writ or direction to quash the provisions of entry 3(i) read with para 2 of the Notification

















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