2023 (5) TMI 503

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..... contained in Chapter XV of the GST Rules relating to anti profiteering - HELD THAT:- There could not be any urgency for granting any interim order since the petitioner was sitting over the aforesaid impugned adjudication order for the last six months. Also, it is a well established principle of law that every piece of legislation should be treated as a valid piece of legislation till the same is .....

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..... a For the Union of India : Mr. Asok Kumar Chakraborti Ld. Additional Solicitor General ORDER Affidavit of service filed in Court is kept with the record. Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the constitutional validity of Section 171 of the GST Act and the Rules contained in Chapter XV of the GST Rules relating to an .....

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..... n under such law should be deemed to be valid by an authority so long it is not declared unconstitutional. Since the constitutional validity of the aforesaid provisions of law has been challenged, this writ petition being WPA 7189 of 2023 is entertained. However, I am not inclined to grant any interim order of stay of the aforesaid impugned adjudication order dated 30th September, 2022 in view of .....

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