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DELHI HIGH COURT
MANMOHAN, ASHA MENON
Sartaj Ali – Appellant
Versus
Union of India – Respondent


Table of Content
1. challenge to cgst act's constitutional validity. (Para 2)
2. judicial reluctance to interfere at interim stages. (Para 3)
3. contrasting judgments on interpretation of interim relief. (Para 4 , 5)
4. binding authority of contrary judgments discussed. (Para 6 , 7)
5. dismissal of interim relief application. (Para 8)
6. next steps in judicial proceedings. (Para 9 , 10)

JUDGMENT

Manmohan, J. (Oral)

Crl.M.A.16841/2020 (exemption)

Allowed, subject to all just exceptions.

Consequently, present application stands disposed of.

Crl.M.A.16840/2020

1. The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the constitutional validity of certain provisions of the Central Goods and Services Tax, Act, 2017.

3. This Court in a similar matter in Dhruv Krishan Maggu vs. Union of India & Ors., W.P.(C) 5454/2020 has refused to pass any interim order holding that it is not inclined to interfere with the investigation at this stage and that too in writ proceedings. The relevant observations made by this Court in Dhruv Krishan Maggu vs. Union of India & Ors. (supra) are reproduced hereinbelow:

(i) There is always a presumption in f

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