2021 (3) TMI 1140

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..... on 6(2)(b) of the WBGST Act. It is directed that the stay of the above summons and any proceedings thereunder. As the vires of Rule 86A of the CGST Rules/WBGST Rules and Section 16(2)(c) of the CGST Act/WBGST Act is under challenge, affidavits are required to be exchanged in this matter. Accordingly, affidavits-in-opposition be filed within four weeks; reply thereto, may be filed within two wee .....

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..... herein the writ petitioners have challenged the vires of Rule 86A of the CGST Rules/WBGST Rules and Section 16(2)(c) of the CGST Act/WBGST Act. The writ petitioners further challenge the actions initiated by the State GST authorities with respect to summons issued on October 19, 2020. The petitioners also challenge the blocking of the electronic credit ledger that was done on December 8, 2020. .....

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..... State CGST and Mr. Somnath Ganguly, learned counsel appearing on behalf of the CGST. Upon due consideration, I am of the view that the summons that have been issued on October 19, 2020 by the State GST is, prima facie, in violation of Section 6(2)(b) of the WBGST Act. Accordingly, I direct stay of the above summons and any proceedings thereunder. With regard to blocking of the electronic credi .....

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