JUDGMENT :

Om Prakash Shukla, J.

(1) Heard Mr. Sameer Gupta, Mr. Prashant Verma, Mr. Siddharth Nandwani, learned Counsel representing the petitioners and Mr. Ashwani Kumar Singh, learned Counsel representing the respondent No.1, Mr. Manish Mishra, learned Standing Counsel representing the Central Board of Indirect Taxes & Customs/respondent Nos.2, 3 and Mr. Digvijay Nath Dubey, learned Standing Counsel representing the Directorate of Goods & Service Tax Intelligence.

(2) The petitioner has invoked the extra-ordinary jurisdiction of this Court under Article 226 of the Constitution of India challenging the Notification No. 14/2017-Central Tax dated 01.07.2017 primarily on the ground of it being ultra-vires to the power of the Central Government. A further challenge has been laid to the jurisdiction of the Additional Director General of Goods and Services Tax Intelligence in authorizing the other Intelligence Officer to carry out inspection/search proceedings at the premises of the petitioner under Section 67 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act, 2017’). A consequential challenge has also been made by the petitioner to the issuance of summ