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2024 (2) TMI 852 - CALCUTTA HIGH COURTMaking prayer for direction upon the authority concerned to not to levy and collect tax on petroleum and diesel - reliance placed on Article 279A(5) of the Constitution of India by contending that the GST on petroleum, crude and high-speed diesel can be levied only after recommending the date on which the same will be leviable by the GST council - HELD THAT:- This writ petition is disposed of by setting aside the aforesaid impugned order dated 29th November, 2023 and the matter is remanded back to the respondent adjudicating authority concerned to pass a fresh order in accordance with law after giving opportunity to the petitioner to produce the relevant documents which have been indicated in paragraph 7.6 of the impugned order and if petitioner produces the documents indicated in the impugned order which according to the adjudicating authority have not been produced during the adjudication proceeding in that event petitioner shall not be asked to pay CGST on the petroleum and diesel, particularly by taking into consideration that the CGST council till date has not notified the date from which the aforesaid products will be leviable for CGST. Petition disposed ff by way of remand.
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