2025 (3) TMI 482

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....GNANAM , C. J. ) 1. This intra-Court appeal by the appellants/writ petitioners is directed against the interim order dated 8th January, 2025. The said writ petition was filed by the appellants for varied prayers. The first of such prayer was to declare Rule 31A(3) of the Central Goods and Services Tax Rules, 2017 and West Bengal Goods and Services Tax Rules, 2017 along with Circular No.27/01/2018-GST dated January 4, 2018 to be ultra vires Article 14 of the Constitution of India and Section 2 (52), Section 7 and Section 15 of the C.G.S.T. Act, 2017 and W.B.G.S.T. Act, 2017 (for brevity, "the act"). 2. Apart from the said prayer for issuance of a writ of declaration, the appellants have also challenged the show-cause notice dated July 24,....

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....ind in the said order that the Hon'ble Supreme Court has taken note of an order dated 10th January, 2025 passed in Special Leave to Appeal (C) Nos.19366-19369/2023 and other connected matters and granted stay of the impugned show-cause notices before it. 5. Thus, the attempt of the appellants before us is to challenge the impugned interim order based on an order passed by the Hon'ble Supreme Court, which was admittedly much after the impugned interim order was passed by the learned Single Bench. 6. Therefore, we will not be justified in entertaining this appeal to test the correctness of the impugned order based upon an order passed by the Hon'ble Supreme Court, which is admittedly much after the interim order dated 8th January, 2025. How....