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    <title>2021 (3) TMI 1140 - CALCUTTA HIGH COURT</title>
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    <description>The judge granted a stay on the summons issued by State GST authorities, finding it contravened the WBGST Act. The blocking of the electronic credit ledger was deemed not a &#039;proceeding&#039; under the Act. Affidavits on the validity of Rule 86A of CGST/WBGST Rules and Section 16(2)(c) of CGST/WBGST Act were to be exchanged. Parties had four weeks to file affidavits-in-opposition, with a two-week reply period. The order did not hinder Central GST authorities from continuing lawful actions. The case would resume post-affidavit exchange, with urgent certified copies of the order to be issued to the parties.</description>
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    <pubDate>Wed, 24 Mar 2021 00:00:00 +0530</pubDate>
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      <description>The judge granted a stay on the summons issued by State GST authorities, finding it contravened the WBGST Act. The blocking of the electronic credit ledger was deemed not a &#039;proceeding&#039; under the Act. Affidavits on the validity of Rule 86A of CGST/WBGST Rules and Section 16(2)(c) of CGST/WBGST Act were to be exchanged. Parties had four weeks to file affidavits-in-opposition, with a two-week reply period. The order did not hinder Central GST authorities from continuing lawful actions. The case would resume post-affidavit exchange, with urgent certified copies of the order to be issued to the parties.</description>
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      <pubDate>Wed, 24 Mar 2021 00:00:00 +0530</pubDate>
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