2023 (8) TMI 840

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....advocates appearing for the parties. Affidavit of service filed by the petitioner is taken on record. By this writ petition petitioner has prayed for declaration of Rule 42(3) of the CGST Rules 2017 inserted notification No. 16 of 2019-Central Tax dated 29th March, 2019 as ultra vires of the Constitution and also several other provisions of the Rules under WBGST Act. Petitioner has also challen....

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....eks from the date of receipt of such reply. So far as challenge of constitutional validity of the aforesaid provisions are concerned the same shall be considered and decided only after calling for affidavits from the respondents. Let the respondents file affidavit-in-opposition within four weeks, petitioner to file reply thereto, if any, within two weeks thereafter. Since the constitutional val....