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of <h1>High Court Upholds GST Adjudication Order, Allows Constitutional Challenge While Limiting Judicial Intervention in Administrative Decisions</h1> <h3>Pioneer Co-operative Car Parking Servicing and Constructions Society Limited Versus State of West Bengal & Ors.</h3> Pioneer Co-operative Car Parking Servicing and Constructions Society Limited Versus State of West Bengal & Ors. - TMI The Calcutta High Court dismissed a writ petition challenging an adjudication order under the WBGST Act, 2017. The court held that it cannot substitute the reasoning of the Adjudicating Authority and emphasized the availability of an appeal process. The petition will proceed solely on the issue of the constitutional validity of a retrospective amendment, with affidavits to be exchanged. The respondents must file an affidavit-in-opposition within four weeks, and the petitioner must respond within two weeks thereafter. The matter is scheduled for final hearing in December 2023, and parties are instructed to prepare short written notes of arguments. The court clarified that the pendency of the writ petition does not prevent the petitioner from filing an appeal against the adjudication order within 30 days.
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