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HALAPLAY TECHNOLOGIES PRIVATE LIMITED & ANOTHER vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
CHAITALI CHATTERJEE ( DAS )
Pet. Counsel
Rishi Raju
Suvranil Saha
Res. Counsel
Uday Shankar Bhattacharya
Tapan Bhanja

Petitioner / Applicant

HALAPLAY TECHNOLOGIES PRIVATE LIMITED & ANOTHER
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 4, 2025
Order No.

M. A. T. 163 of 2015 With I. A. No. CAN 1 of 2025

Citation

2025(3) TAXREPLY 12641
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ORDER

JUDGMENT ( Judgment of the Court was delivered by T. S. SIVAGNANAM , C. J. ) 1. This intra-Court appeal by the appellants/writ petitioners is directed against the interim order dated 8th January, 2025. The said writ petition was filed by the appellants for varied prayers. The first of such prayer was to declare Rule 31A(3) of the Central Goods and Services Tax Rules, 2017 and West Bengal Goods and Services Tax Rules, 2017 along with Circular No.27/01/2018-GST dated January 4, 2018 to be ultra vires Article 14 of the Constitution of India and Section 2 (52), Section 7 and Section 15 of the C.G.S.T. Act, 2017 and W.B.G.S.T. Act, 2017 (for brevity, “the act”). 2. Apart from the said prayer for issuance of a writ of declaration, the appellants have also challenged the show-cause notice dated July 24, 2024 issued under Section 74 of the C.G.S.T. Act to be illegal and bad in law, without jurisdiction, arbitrary and unreasonable. 3. The learned Single Bench whil....

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