The respondents before this Court have filed a petition challenging the constitutional validity of Rule 31A(3) of the CGST Rules, 2017 and the learned Single Judge has allowed the writ petition declaring Rule 31A(3) as ultra vires. The operation of the impugned order shall remain stayed till the next date of hearing.
Rule 31A(3) of the CGST Rules, 2017— GST on the entire Bet amount - The petitioner department have appealed against the order dated 02.06.2021 of the learned Single Judge. The respondents before this Court have challenging the constitutional validity of Rule 31A (3) of the CGST Rules, 2017 and the learned Single Judge has allowed the writ petition declaring Rule 31A (3) as ultra vires. The counsels have drawn the attention of this Court towards the judgment delivered in Skill Lotto Solutions Pvt. Ltd. vs. Union of India and Others. The Court observed that the appellants have been able to make out a prima facie case for grant of interim relief.
Held that:- The Hon’ble High Court stayed the operation of the impugned order till the next date of hearing on 07.10.2021.
The respondents before this Court have filed a petition challenging the constitutional validity of Rule 31A(3) of the CGST Rules, 2017 and the learned Single Judge has allowed the writ petition declaring Rule 31A(3) as ultra vires. The operation of the impugned order shall remain stayed till the next date of hearing.
Rule 31A(3) of the CGST Rules, 2017— GST on the entire Bet amount - The petitioner department have appealed against the order dated 02.06.2021 of the learned Single Judge. The respondents before this Court have challenging the constitutional validity of Rule 31A (3) of the CGST Rules, 2017 and the learned Single Judge has allowed the writ petition declaring Rule 31A (3) as ultra vires. The counsels have drawn the attention of this Court towards the judgment delivered in Skill Lotto Solutions Pvt. Ltd. vs. Union of India and Others. The Court observed that the appellants have been able to make out a prima facie case for grant of interim relief.
Held that:- The Hon’ble High Court stayed the operation of the impugned order till the next date of hearing on 07.10.2021.