9911796707
TMI Blog2024 (9) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... sertion of sub-Section (5) to Section 16 of the CGST Act, 2017 - HELD THAT:- Having considered the materials on record and taking note of the provisions contained in Section 16(5) of the CGST Act, 2017 which has been inserted vide notification dated 16th August 2024, the present writ petition is required to be heard. Since, the petitioner has been able to make out a prima facie case, the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 16 of the CGST Act, 2017 which has been inserted in the CGST Act, 2017 vide notification dated 16th August 2024 with effect from 1st July, 2017, would submit that consequent upon insertion of the said sub-section, the effect of sub-Section (4) stands diluted to a great extent since as per the aforesaid subsection, notwithstanding anything contained in sub-Section (4) in respect of an invoice or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, it is submitted that the aforesaid order passed by the proper officer can no longer be sustained and should be set aside. 5. Mr. Dey, learned advocate appearing for the CGST authorities submit that although the CGST Act, 2017 has been amended, the WBGST Act, 2017 is yet to be amended. Since, the order impugned pertains not only to demand on account of CGST but also WBGST, at this stage he pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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