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2022 (11) TMI 1267 - HC - GSTConstitutional validity of the amended Section 140 of the CGST Act - Constitutionality, vires and legality of Section 28 of the Central Goods and Services Tax (Amendment) Act, 2018 - retrospective disallowance of transaction and carry forward of credit of Education Cess and Secondary and Higher Education Cess into the GST regime - HELD THAT:- The grievance on the part of the applicant is that the Adjudicating Authority has not awaited the outcome of the challenge which has already been made by questioning the constitutional validity of the amended Act. And now, there will be a requirement to pay the penalty and the interest, which according to learned advocate Mr. Modh would be around Rs.9,00,000/- in the instant case. It is only one time that the said amount needs to be paid. He, therefore, has also urged to stay that requirement till the Court finalizes the constitutional validity. As the Court is yet to apply its mind to the challenge which has been made before this Court and as the appeal is already statutorily provided, the applicant shall be at liberty to file an appeal and can make a request for stay of appeal. Any further proceedings, at the instance of the appellate authority shall be subject to the final outcome of the main matter. If the issue of limitation is the reason for hampering the chance of the applicant in preferring the appeal, let that not be raised against him. Application disposed off.
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