Petition under A licle 226 of the Constitution of lndia praying that in the circumstances stated in :he affidavit filed therewith, the High Court may bepleased to issue an appropriate wr t, order or direction more particulariy one in lhe nature of a Writ of Mandamus (i) d' claring that Rule 61(5) of the Central Goc,ds Services Rules 2017 to be ultra vires ne Central Goods and Services Act 2017 (ii) declaring that Notifications issued unr er Section 168 of the Central Goods and Services Acl 2017 read with Rule 61(5) of the Central Goods and Services Rules 2017 bearing Notification No.231201 7-Central Tax dated 17.08.2017, Notification No.35/2017Central Tax dated 1 a 09.2017 , Notification No. 56/201 7 - Central Tax, dated 15.11.2017, Notificatior No. 34/2018 - Central Tax, dated 10.08.2018, Notification No. 16 /2018-Central f rx dated 23.03.2018, and Notification No. 13i201g - Central Tax dated 7.03.2019 to the extent of prescribing payment of output tax liability before filing of Form GSTR-3B to be ultra vires Section 39(1), 39(6) and :19(7) of the Central Goods and Services A;l 2017 and Rule 61(6) of the Central Goods and Services Rules 20'17 and being ' iolative of Article 14, 19(1Xg) of the Constitution of lndia. (iii) to set aside letter be; :ing O.C.No. 32512019-20 dated'10.06.2118 issued by the Respondent No.1 dem nding interest of INR 29,83,6511 for the morlths July 2017, August 2017, Septemt er 2017, October 2017, November 2017, December 2017, August 2018, Septeml er 2018, October 2018, November 2018, December 2018, March 2019, April 2019 for belated filing of Form GSTR-3B being arbitrary, iltegat and suffering from non-app lication of mind and (iv) to set aside Form GST DRC -13 bearing C.No. V/04/20l )ST/Arrears/2o19-20 dated 28.06.2019 issred by Respondent No.2 demanding INR 19,83,651/- to Respondent No.3 under S'-,ction 79(.1 ) of the Central Goods and Selices Act 2017
