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2018 (12) TMI 1603

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..... 018 I.A. No.01 of 2017 and I.A. No.05 of 2018 are not pressed by Learned Counsel for the Petitioners. In the circumstance, I.A. No.01 of 2017 and I.A. No.05 of 2018 stand disposed of. I.A No.10 of 2018 Heard on I.A. No.10 of 2018, which is an application seeking condonation of delay in filing the Rejoinder on behalf of the Petitioners to the Counter-Affidavit filed by the Respondent No.1. Considered. Delay condoned. I.A. No.10 of 2018 stands disposed of. I.A. No.06 of 2018 Heard on I.A. No.06 of 2018, which is an application for impleadment of (i) the Goods and Services Tax Council, New Delhi represented by the Chairperson (ii) the Chief Commissioner of Goods and Service Tax, West Bengal and (iii) the Senior Joint Commissioner, La .....

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..... rth Eastern States suggesting a minimum GST being made applicable to the said States owing to their unique geographical and socio-economic scenario as also the sources of revenue generation available to the said States were disregarded by the GST Council in blatant disregard to and in breach of its Constitutional duties as expressly stipulated by Article 279A of the Constitution and therefore, is a necessary and proper party. The Assistant Commissioner of Gangtok, Central Excise and Central GST Division has filed his affidavit in opposition on behalf of the Respondent No.1 and the GST Council in which the allegation made against the GST Council regarding the 18th meeting has been denied. However, there is no denial that GST Council is a ne .....

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..... gard to the fact that the matter is pending adjudication before this Hon'ble Court was out rightly rejected. Such actions of the authorities seriously undermine the dignity and majesty of this Hon'ble Court apart from causing irreparable injury and being in constant detriment to the legal and valid commercial operations of the Petitioners. Since, this Hon'ble Court was pleased to fix the instant writ petition for final hearing on 28.02.2018, it was expected that all the parties will maintain staus-quo. However, in an unexpected chain of events, the Chief Commissioner of Goods and Service Tax, West Bengal and the Senior Joint Commissioner, Large Tax Payer Unit, GST have commenced initiating coercive actions against Petitioners and hence the .....

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