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    <title>2023 (8) TMI 840 - CALCUTTA HIGH COURT</title>
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    <description>A constitutional challenge to Rule 42(3) of the CGST Rules, 2017 and allied State GST provisions was not examined at this stage because the Court considered the matter premature. The HC also declined to interfere with the show-cause notice issued under the West Bengal GST law, leaving the notice process to continue. Time to file a reply was extended, and the challenge to the provisions&#039; constitutional validity was kept pending for consideration after affidavits.</description>
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      <description>A constitutional challenge to Rule 42(3) of the CGST Rules, 2017 and allied State GST provisions was not examined at this stage because the Court considered the matter premature. The HC also declined to interfere with the show-cause notice issued under the West Bengal GST law, leaving the notice process to continue. Time to file a reply was extended, and the challenge to the provisions&#039; constitutional validity was kept pending for consideration after affidavits.</description>
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