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GEETA GANESH PROMOTERS PRIVATE LIMITED vs. UNION OF INDIA & ORS.
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
J.k. Mittal
Pratyush Jhunjhnuwala
Rishi Raju
Res. Counsel
Anirban Ray
Vipul Kundalia
Tapan Bhanja.

Petitioner / Applicant

GEETA GANESH PROMOTERS PRIVATE LIMITED
Respondent UNION OF INDIA & ORS.
Court Calcutta High Court
State

West Bengal

Date Aug 11, 2023
Order No.

M.A.T. 1185 of 2023 With I.A. No. CAN 1 of 2023

Citation

2023(8) TAXREPLY 7739
Original Order
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ORDER

JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 23rd June, 2023 in W.P.A. 13600 of 2023. In the said writ petition, the appellant has prayed for issuance of a writ of declaration to declare rule 42(3) of the CGST Rules, 2017 as ultra vires the Constitution of India. The appellant has also challenged the show cause notice dated 10th May, 2023 issued by the 3rd respondent under section 73 of the WBGST Act. The learned single Bench had entertained the writ petition so far as the challenge to the Constitutional validity of rule 42(3) of the CGST Rules, 2017. However, with regard to the challenge to the show cause notice, the learned writ Court was not inclined to interfere or interdict the show cause notice and directed the appellant to file an appeal. Aggrieved by such order, the appellant has preferred the present appeal. 2. We have heard Mr. J.K. Mittal, learned counsel appearing for the appellant, Mr.....

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