Petitioner challenged constitutional validity of Rule 86A of the CGST Rules prayed for reading down of Section 16(2)(c) of the CGST Act.
The Court denied interim relief by observing that is settled position of law that every piece of legislation is presumed to be legal and valid so long it is not declared invalid by any court of law.
Notice served to Attorney General of India as well as Advocate General of the State of West Bengal.
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