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2020 ] COURT-ROOM HIGHLIGHTS J67
houses. The Authority had directed the amount to be paid along with interest
@ 18%.
In present writ petition, petitioner had also challenged vires of Rules 126
and 133(3)(b) of CGST Rules, 2017 and also Section 171 of CGST Act, 2017. How-
ever, these challenges were dismissed as withdrawn after preliminary arguments
and notice has been confined only to challenge of merits of impugned order.
REPRESENTED BY : Mr. Abhishek Rastogi and Mr. Ashish Vaish,
Advocates, for the Petitioner.
Mr. Rajesh Kumar, CGSC, Ms. Sonu Bhatnagar,
Sr. SC with Mr. Saakshi Agrawal, Mr. Ravi Prakash
& Mohd. Shahanulla, Ms. Anushree Narain,
Mr. Vaibhav Joshi and Mr. Venus Mehrotra,
Advocates, for the Respondent.

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GST LAW TIMES  23rd April 2020  159