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    <title>2025 (3) TMI 482 - CALCUTTA HIGH COURT</title>
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    <description>HC disposed of the appeal without adjudicating the challenge to Rule 31A(3) of the CGST/WBGST Rules and the related circular, noting that a corrigendum to the show-cause notice had been issued and adjudication orders had already been passed after participation by the petitioners. HC kept the issue of vires and related contentions open for consideration at the stage of final hearing of the writ petition. Liberty was granted to the petitioners to file a separate application before the Single Bench in light of the SC order dated 22 January 2025, to be decided on merits in accordance with law.</description>
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