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2021 (12) TMI 1000 - CALCUTTA HIGH COURTValidity of impugned order of final intimation - non-compliance of the statutory formalities under Section 61 read with Rule 99 of the West Bengal GST Acts and Rules as well as Sections 73,74 and 75 of the West Bengal GST Act, 2017 - HELD THAT:- Learned Advocate appearing for the respondent is not in a position at present to contradict the aforesaid allegations of the petitioner, which is substantiated from record and which are part of this writ petition. The petitioner has been able to make out a prima facie case for interim order in the matter as well as issues involve in this writ petition require affidavit from the respondents for final adjudication. Matter to appear for final hearing on 15th January, 2022.
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