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2021 (3) TMI 1140 - HC - GSTVires of Rule 86A of the CGST Rules/WBGST Rules and Section 16(2)(c) of the CGST Act/WBGST Act - blocking of the electronic credit ledger - HELD THAT:- The summons that have been issued on October 19, 2020 by the State GST is, prima facie, in violation of Section 6(2)(b) of the WBGST Act. It is directed that the stay of the above summons and any proceedings thereunder. As the vires of Rule 86A of the CGST Rules/WBGST Rules and Section 16(2)(c) of the CGST Act/WBGST Act is under challenge, affidavits are required to be exchanged in this matter. Accordingly, affidavits-in-opposition be filed within four weeks; reply thereto, may be filed within two weeks thereafter - the order shall not preclude the Central GST authorities to proceed in accordance with law and to continue with any proceedings that have been initiated by them. The matter is directed to appear after completion of exchange of affidavits in this matter.
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