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2021 (8) TMI 1010 - HC - GSTConstitutional validity of section 16(2)(c) and section 16(4) of the West Bengal GST Act, 2017 - appealable order or not - HELD THAT:- Since it is an appealable order, this writ petition cannot be entertained on the ground of availability of statutory alternative remedy and petitioner should go before the appellate forum available under the statute. Only on the ground of challenge of constitutional validity of the aforesaid provisions of the act, this writ petition can be entertained. The petitioner is allowed to withdraw the money amounting to ₹ 50,00,000/- from his cash credit ledger only for the purpose of pre- deposit for filing the appeal and it has been submitted that the balance amount of ₹ 50,00,000/- of the demand he has already paid - List this matter for hearing in the month of November, 2021.
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