GST constitutional validity challenge kept pending while show-cause notice under tax law was not interfered with

A constitutional challenge to Rule 42(3) of the CGST Rules, 2017 and allied State GST provisions was not examined at this stage because the Court considered the matter premature. The HC also declined to interfere with the show-cause notice issued under the West Bengal GST law, leaving the notice process to continue. Time to file a reply was extended, and the challenge to the provisions' constitutional validity was kept pending for consideration after affidavits.

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Issues: Whether the challenge to Rule 42(3) of the Central Goods and Services Tax Rules, 2017 and the allied State GST provisions as ultra vires the Constitution could be decided at the present stage; and whether the Court should interfere with the show-cause notice issued under Section 73 of the West Bengal Goods and Services Tax Act.

Outcome: The Court declined to interfere with the show-cause notice at this stage, extended the time to file reply, and kept the constitutional validity challenge pending for consideration after affidavits.

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