2023 (8) TMI 840 - CALCUTTA HIGH COURT

Constitutional Validity of Rule 42(3) of the CGST Rules 2017 inserted notification No. 16 of 2019-Central Tax dated 29th March, 2019 - Section 73 of the WBGST Act - HELD THAT:- Since the constitutional validity of both the central and State Rules have been challenged in the matter petitioner shall serve a copy of the writ petition upon the learned Advocate General and the Additional Solicitor General within a week from date. Any final order passed on the impugned show-cause notices shall abide by the result of the writ petition.

Liberty is granted to the petitioner to implead the Commissioner of CGST, Kolkata (North), and a copy of the writ petition shall be served upon him - List this matter for final hearing in the monthly list of September, 2023.