2023 (5) TMI 503

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....uthorities : Mr. K. K. Maiti, Mr. Tapan Bhanja For the Union of India : Mr. Asok Kumar Chakraborti Ld. Additional Solicitor General ORDER Affidavit of service filed in Court is kept with the record. Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the constitutional validity of Section 171 of the GST Act and the Rules contained in Chapter XV o....

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....t of law and every action taken under such law should be deemed to be valid by an authority so long it is not declared unconstitutional. Since the constitutional validity of the aforesaid provisions of law has been challenged, this writ petition being WPA 7189 of 2023 is entertained. However, I am not inclined to grant any interim order of stay of the aforesaid impugned adjudication order dated 30....