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Issues: Whether the writ petition raised a challenge to the constitutional validity and vires of Section 23A(4) of the Central Goods and Services Tax Act, 2017, Section 43A(4) of the West Bengal Goods and Services Tax Act, 2017, and Rule 36(4) of the Central Goods and Services Tax Rules, 2017, warranting issuance of affidavits and further hearing.
Outcome: The petitioners were directed to implead the Commissioner of C.G.S.T. and C.X., Kolkata North Commissionerate, serve a copy of the writ petition, and file affidavits. The matter was listed for further consideration.