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    <title>2024 (6) TMI 546 - CALCUTTA HIGH COURT</title>
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    <description>The Calcutta HC set aside the Single Bench&#039;s refusal to exercise discretion under Article 226, despite an alternative remedy under the Central Goods &amp; Services Tax Act, 2017. The HC remanded the writ petition to address the vires of Circular No. 31/05/2018-GST, emphasizing its jurisdiction over constitutional challenges to statutory provisions. The appellant was instructed to serve the Deputy Solicitor General. The appeal and related applications were disposed of, allowing parties to request a hearing based on the Court&#039;s convenience, underscoring the HC&#039;s role in adjudicating constitutional matters.</description>
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      <description>The Calcutta HC set aside the Single Bench&#039;s refusal to exercise discretion under Article 226, despite an alternative remedy under the Central Goods &amp; Services Tax Act, 2017. The HC remanded the writ petition to address the vires of Circular No. 31/05/2018-GST, emphasizing its jurisdiction over constitutional challenges to statutory provisions. The appellant was instructed to serve the Deputy Solicitor General. The appeal and related applications were disposed of, allowing parties to request a hearing based on the Court&#039;s convenience, underscoring the HC&#039;s role in adjudicating constitutional matters.</description>
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