Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (8) TMI 1010

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry alternative remedy and petitioner should go before the appellate forum available under the statute. Only on the ground of challenge of constitutional validity of the aforesaid provisions of the act, this writ petition can be entertained. The petitioner is allowed to withdraw the money amounting to ₹ 50,00,000/- from his cash credit ledger only for the purpose of pre- deposit for filing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of section 16(2)(c) and section 16(4) of the West Bengal GST Act, 2017. So far as the impugned order of adjudication dated 3rd March, 2021, is concerned since it is an appealable order I am not inclined to entertain this writ petition on the ground of availability of statutory alternative remedy and petitioner should go before the appellate forum available under the statute. Only on the ground .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... date the appeal is filed, whichever is earlier. The respondents are directed to file affidavit-in- opposition confining to the issue of constitutional validity of the provisions in question within six weeks. Petitioner to file affidavit-in-reply, if any, within two weeks thereafter. List this matter for hearing in the month of November, 2021. Since both the learned Attorney General and l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates