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MODTECH TRADECOM PVT. LTD. AND ANOTHER vs. STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Rishi Raju
Suvranil Saha
Res. Counsel
Anirban Ray
T.m.siddiqui
Tanoy Chakraborty

Petitioner / Applicant

MODTECH TRADECOM PVT. LTD. AND ANOTHER
Respondent STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 11, 2025
Order No.

WPA 16517 of 2024 CAN 1 of 2024

Citation

2025(4) TAXREPLY 12999
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ORDER

ORDER CAN 1 of 2024 1. The instant application has been filed, inter alia, praying for modification of the order dated 14th August 2024 having regard to the amendment of Section 112(8) of the CGST Act, 2017 introduced by the Finance (No. 2) Act, 2024 (hereinafter referred to as the “Finance Act”) which received the assent of the President on 16th August 2024 and was published in the Gazette of India on that day itself. 2. Heard the learned advocates appearing for the respective parties and considered the materials on record. 3. From a perusal of Section 143 of the Finance Act it would transpire that in Section 112 of the CGST Act the words “twenty percent” as appearing in clause (b)(i) have been substituted by the words “ten per cent”. 4. Having regard thereto, I am of the view that since this Court by order dated 14th August 2024 had admitted the writ petition and passed an interim order on usual terms as provided in Section 1....

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