2021 (7) TMI 315

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..... 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 .....

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..... ave raised several legal issues in this writ petition, inter alia, making prayer for quashing the proceeding initiated by the respondent Nos. 2, 5 and 6 and challenging the Constitutional validity of Rule 86A CGST Rules/WBGST and for reading down Section 16(2)(c) of the CGST Act/WBGST Act. Considering the submission of the parties, I am of the view that issues raised in this writ petition canno .....

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