Round 2 at Bombay HC as Hardcastle challenges absence of due process in NAA proceedings

Pursuant to Bombay HC setting-aside the earlier NAA order against Hardcastle (Petitioner operating restaurants under McDonald’s brand name) and subsequent, remanding back of the matter, Hardcastle files fresh writ petition; HC now issues notice in the writ petition challenging vires of Rule 126 of the CGST Rules and the constitution of the NAA relying on SC judgment in Roger Mathew case; Petitioner seeks directions to NAA to provide clarifications on various issues rai...