??Desk of CA. Praveen Sharma 684 Series (CAPS)??CALCUTTA HIGH COURT IN THE CASE OF Halaplay

?The appellants challenged an interim order dated 8th January 2025, issued in their writ petition seeking to declare Rule 31A(3) of the CGST & WB GST Rules, 2017 and Circular No. 27/01/2018-GST as ultra vires and also contesting a show-cause notice (SCN) dated 24th July 2024 issued under Section 74 of the CGST Act.

?The Single Bench, relying on the precedent in I, allowed proceedings to continue but directed that the final order should not be uploaded or enforced without the Court’s permission.

?The appellants relied on the Supreme Court's stay order (22nd January 2025) in Golden Peace Infrastructure Pvt. Ltd. and sought modification of the interim order.

?However, the Division Bench held that since the Supreme Court’s order came after the interim order, it cannot be a basis for setting aside the latter. Instead, the appellants were granted liberty to file a fresh application before the Single Bench for modification in light of the Supreme Court’s ruling.

?Additionally, the jurisdiction issue regarding the adjudicating authority was noted but left open for consideration during the final hearing. The appeal was disposed of with no costs.

Ask with https://taxbotgpt.ai/ for more information.

CA. Praveen Sharma