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2021 (7) TMI 315 - HC - GSTConstitutional validity of Rule 86A CGST Rules/WBGST and for reading down Section 16(2)(c) of the CGST Act/WBGST Act - HELD THAT:- The issues raised in this writ petition cannot be adjudicated without calling for affidavits. Since the Constitutional validity of both Central and State Act has been challenged, the petitioners have to serve notice upon the Attorney General of India as well as Advocate General of the State of West Bengal. The interim orders as prayed for by the petitioners is same as final relief, which according to this court cannot be granted at the motion stage and furthermore, quashing of the proceedings also cannot be done at the motion stage. It is also settled position of law that every piece of legislation is presumed to be legal and valid so long it is not declared invalid by any court of law. No interim order at this stage is passed and any action taken against the petitioners during the pendency of the writ petition will abide by the result of the writ petition - Matter to appear in the list for final hearing after eight weeks.
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