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PIONEER COOPERATIVE CAR PARKING SERVICING AND CONSTRUCTION SOCIETY LIMITED vs. STATE OF WEST BENGAL AND ANOTHER
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Vinay Kr. Shraff
Priya Sarah Paul
Dev Kr. Agarwal
Res. Counsel
T.m. Siddiqui
Tanoy Chakraborty
Saptak Sanyal

Petitioner / Applicant

PIONEER COOPERATIVE CAR PARKING SERVICING AND CONSTRUCTION SOCIETY LIMITED
Respondent STATE OF WEST BENGAL AND ANOTHER
Court Calcutta High Court
State

West Bengal

Date Jan 21, 2025
Order No.

MAT/1983/2023, IA NO: CAN/1/2023

Citation

2025(1) TAXREPLY 12385
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ORDER

1. This intra court appeal by the writ petitioner is directed against the order passed by the learned Single Bench in WPA 22096 of 2023 dated 26.9.2023. 2. The appellant filed the writ petition praying for issuance of a Writ of Certiorari to quash the order passed by the respondent no.2 dated 5.6.2023 by which a summary order under Section 73 (9) of the CGST Act, 2017/WBGST Act, 2017 was passed specifying the amount of tax, interest and penalty payable by the appellant. The appellant also prayed for issuance of a Writ of Mandamus to hold that the retrospective amendment of Rule 61 of the WBGST Rules, 2017 and the omission of Rule 61 (6) of the said Rules as unconstitutional. 3. The learned Single Bench noting that the appellant has challenged the constitutional validity of the retrospective amendment of the said Rules directed exchange of affidavits. 4. So far as the merits of the order passed by the adjudicating authority, the appellant was granted liberty to file a sta....

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