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    <title>2022 (8) TMI 214 - CALCUTTA HIGH COURT</title>
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    <description>A writ petition challenged the constitutional validity of Section 16(2)(c) of the CGST Act and the corresponding State GST provision, but no interim relief was granted at that stage. The Court directed the respondents to file affidavits and allowed the petitioner to file a reply, keeping the matter pending for final hearing. Because the State GST provision was also under challenge, the State of West Bengal and the concerned State GST authority were impleaded. The pendency of the petition was clarified not to bar the petitioner from making a representation against the audit report, which was to be considered in accordance with law.</description>
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    <pubDate>Tue, 26 Jul 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=425975</link>
      <description>A writ petition challenged the constitutional validity of Section 16(2)(c) of the CGST Act and the corresponding State GST provision, but no interim relief was granted at that stage. The Court directed the respondents to file affidavits and allowed the petitioner to file a reply, keeping the matter pending for final hearing. Because the State GST provision was also under challenge, the State of West Bengal and the concerned State GST authority were impleaded. The pendency of the petition was clarified not to bar the petitioner from making a representation against the audit report, which was to be considered in accordance with law.</description>
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      <pubDate>Tue, 26 Jul 2022 00:00:00 +0530</pubDate>
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