Calcutta HC Issues Notice To Centre, State On Challenge Against The Constitutionality of Rule 86A of CGST Rules

A writ petition has been filed before the Calcutta High Court challenging the constitutional validity of Rule 86A of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and its concurrent provision in the state legislation i.e. the West Bengal Goods and Services Tax Rules, 2017 (WBGST Rules). The petition also prayed for the reading down of the Section 16(2)(c) of...