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2022 (8) TMI 214 - HC - GSTConstitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability by the supplier - interim order awaited - HELD THAT:- Since constitutionality of the provision of State GST Act also has been challenged, let the State of West Bengal be added as a party respondent and also State GST authority concerned be impleaded as an added respondent and the copy of this writ petition be served upon the learned Advocate General and State GST authority concerned. Pendency of this writ petition will not prevent the petitioner from making any representation against the audit report appearing at page 53 of the writ petition before the respondent concerned which shall be considered by the authority concerned in accordance with law. List this matter for final hearing after seven weeks.
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