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With the consent of counsel for the parties, the amendment application is allowed.

Section 109 of the CGST Act, 2017— Constitution of Appellate Tribunal ---The writ petitions have been nominated to this Bench by order of Hon'ble the Chief Justice dated 12.01.2021. After hearing the counsel for the parties, the amendment application is allowed. Necessary amendments be incorporated in the writ petition within 24 hours. All the respondents may file a supplementary counter affidavit to reply to the amended portion of the writ petition before the next date fixed. Held that:- The Hon’ble High Court put up the matter on 25th January, 2021 in the additional cause list along with all connected writ petitions.
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