2019 (10) TMI 403

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....And Mr. Tapan Bhanja For The State : Mr. A. Majumdar, Ld. AAG., Mr. T. M. Siddiqui And Mr. D. Ghosh ORDER Mr. Chatterjee, learned senior advocate, appears on behalf of petitioners and submits, this is a vires challenge. Amended rule 3(a) in Central Goods and Services Tax Rules, 2017 is outside scope of the statute itself. He submits, his client charges on commission for services rendered.....