https://www.taxtmi.com/caselaws?id=409473 Interim relief in a writ petition challenging the constitutional validity of Rule 86A of the CGST/WBGST Rules and seeking reading down of Section 16(2)(c) of the CGST/WBGST Act was refused at the motion stage. The Court noted that the constitutional and statutory issues required affidavits and notice to the concerned law officers, and that the requested quashing of proceedings substantially overlapped with the final relief. Applying the presumption that legislation is valid until declared otherwise, the Court found no basis for interim intervention before a full hearing. The challenged action was therefore left to abide by the result of the writ petition. en-us Tue, 29 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409473 Interim relief in a writ petition challenging the constitutional validity of Rule 86A of the CGST/WBGST Rules and seeking reading down of Section 16(2)(c) of the CGST/WBGST Act was refused at the motion stage. The Court noted that the constitutional and statutory issues required affidavits and notice to the concerned law officers, and that the requested quashing of proceedings substantially overlapped with the final relief. Applying the presumption that legislation is valid until declared otherwise, the Court found no basis for interim intervention before a full hearing. The challenged action was therefore left to abide by the result of the writ petition. Case-Laws GST Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409473