2022 (8) TMI 214

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..... so has been challenged, let the State of West Bengal be added as a party respondent and also State GST authority concerned be impleaded as an added respondent and the copy of this writ petition be served upon the learned Advocate General and State GST authority concerned. Pendency of this writ petition will not prevent the petitioner from making any representation against the audit report appea .....

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..... tter since the constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 has been challenged. Let the respondents file affidavit in opposition within four weeks from date. Petitioner to file reply, if any, thereto, be filed within two weeks thereafter. Since constitutionality of the provision of State GST Act also has been challenged, let the State of West Bengal be a .....

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