2021 (4) TMI 259 - HC - GST

Constitutional validity and vires of Section 23A(4) of the Central Goods and Services Act, 2017 and Section 43A(4) of the West Bengal Goods and Services Act, 2017 along with Rule 36(4) of the Central Goods and Services Tax Rules, 2017 - HELD THAT - Let the matter appear in the combined monthly list of February, 2021.

Summary

The Calcutta High Court directed the petitioners to add the Commissioner of C.G.S.T. and CX, Kolkata North Commissionerate as a party-respondent in a case related to the constitutional validity of certain sections and rules of Goods and Services Act, 2017. Affidavits are to be filed within specified timelines, and the matter will appear in the combined monthly list of February 2021. The appointment of Mr. Bhaskar Prasad Banerjee was requested to be regularized.