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    <title>2023 (5) TMI 503 - CALCUTTA HIGH COURT</title>
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    <description>A constitutional challenge to Section 171 of the GST Act and Chapter XV of the GST Rules was treated as maintainable for judicial consideration, applying the presumption that legislation remains valid until declared unconstitutional. Interim stay of the anti-profiteering order was refused because the petition was filed after about six months, no urgency was shown, and the relief sought would have effectively granted final relief at the interim stage. The challenge was therefore entertained for adjudication, but the impugned order was left in operation pending affidavits and final hearing.</description>
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      <title>2023 (5) TMI 503 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=437696</link>
      <description>A constitutional challenge to Section 171 of the GST Act and Chapter XV of the GST Rules was treated as maintainable for judicial consideration, applying the presumption that legislation remains valid until declared unconstitutional. Interim stay of the anti-profiteering order was refused because the petition was filed after about six months, no urgency was shown, and the relief sought would have effectively granted final relief at the interim stage. The challenge was therefore entertained for adjudication, but the impugned order was left in operation pending affidavits and final hearing.</description>
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      <pubDate>Tue, 11 Apr 2023 00:00:00 +0530</pubDate>
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