https://www.taxtmi.com/caselaws?id=406143 The writ petition challenges the constitutional validity and vires of Section 23A(4) of the CGST Act, Section 43A(4) of the West Bengal GST Act, and Rule 36(4) of the CGST Rules. The Calcutta HC directed the petitioners to implead the Commissioner of CGST and CX, Kolkata North Commissionerate, serve a copy of the petition, and file affidavits, with the matter listed for further consideration. en-us Mon, 14 Dec 2020 00:00:00 +0530 Tue, 25 Mar 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406143 The writ petition challenges the constitutional validity and vires of Section 23A(4) of the CGST Act, Section 43A(4) of the West Bengal GST Act, and Rule 36(4) of the CGST Rules. The Calcutta HC directed the petitioners to implead the Commissioner of CGST and CX, Kolkata North Commissionerate, serve a copy of the petition, and file affidavits, with the matter listed for further consideration. Case-Laws GST Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406143