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2023 (5) TMI 503 - CALCUTTA HIGH COURTAnti profiteering - Stay on the order of the authority - Constitutional validity of Section 171 of the GST Act and the Rules 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 declared unconstitutional by any court of law and every action taken 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 is entertained. Any interim order of stay of the aforesaid impugned adjudication order dated 30th September, 2022 cannot be granted in view of the facts and circumstances of this case as appears from record and by considering the submission of the parties. List this matter for final hearing in the monthly list of July, 2023.
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