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PIONEER COOPERATIVE CAR PARKING SERVICING AND CONSTRUCTIONS SOCIETY LIMITED vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

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

Petitioner / Applicant

PIONEER COOPERATIVE CAR PARKING SERVICING AND CONSTRUCTIONS SOCIETY LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 21, 2025
Order No.

FMA/135/2025 IA NO: CAN/1/2024

Citation

2025(1) TAXREPLY 12286
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ORDER

ORDER 1. This intra court appeal by the writ petitioner is directed against the order dated 20th December, 2024 in WPA 28649 of 2024 by which the writ petition filed challenging an order of adjudication passed under Section 73 of the CGST/WBGST Act, 2017 was not entertained and the appellant was relegated to file an appeal as provided under Section 107 of the GST Act. 2. After elaborately hearing the learned advocate for the appellant and the learned senior advocate appearing for the State, we find that several disputed questions of fact have to be gone into which cannot be adjudicated in a writ petition based on affidavits. 3. Therefore, the learned Single Bench was right in relegating the appellant to file the statutory appeal. 4. Mr. Shraff, learned advocate appearing for the appellant submitted that one of the prayers sought for in the writ petition is to declare Rule 36(4) of the CGST Rules, 2017 as unconstitutional. 5. It is no doubt true that such a prayer....

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