2021 (3) TMI 1140

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..... umder. For the Respondents /State. Mr. Somnath Ganguly Ms. Manasi Mukherjee Ms. Priyamvada Singh Ms. Sabnam Basu. For the Respondent No. 4. Mr. Vinay Shraff Mr. Himangshu Kr. Ray Mr. Rowsan Kr. Jha. ORDER This is an application under Article 226 of the Constitution of India wherein the writ petitioners have challenged the vires of Rule 86A of the CGST Rules/WBGST Rules and Section 16(2)(c) of .....

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..... inance, Department of Revenue, dated October 5, 2018 to buttress his argument. I have heard Mr. Dastoor, learned Additional Solicitor General, appearing on behalf of the Union of India, Mr. Abhratosh Majumdar, learned Additional Advocate General, appearing on behalf of the State CGST and Mr. Somnath Ganguly, learned counsel appearing on behalf of the CGST. Upon due consideration, I am of the view .....

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..... make it clear that the order, passed above, shall not preclude the Central GST authorities to proceed in accordance with law and to continue with any proceedings that have been initiated by them. The matter is directed to appear after completion of exchange of affidavits in this matter. Urgent photostat certified copy of this order, if applied for, be given to the parties upon compliance of all .....

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