M/S. Lux Industries Limited vs Union Of India & Ors
2021 Latest Caselaw 5959 Cal

S/L 124
30.11.2021

cm WPA 3370 of 2021 M/s. Lux Industries Limited Vs.

Union of India & Ors.

(Through Video Conference)

Mr. Dipankar Majumdar .... For the Petitioner Mr. Y.J. Dastoor Ld. ASG Mr. Vipul Kundalia Mr. Debashis Saha Mr. S. Majumder Mr. Anurag Roy .... For the UOI Mr. Vipul Kundalia Ms. Ekta Sinha ... for the CGST authority Mr. A. Ray, Ld. GP Mr. S. Mukherjee Mr. D. Ghosh .... For the State

Heard both the parties.

The scope of this writ petition is very limited to

challenging the vires of Rule 89(5)of CGST/WBGST

Rules by asking for declaration of the same as ultra

vires and de-hors Section 54(3) of CGST Act and

WBGST Act which issue has now been finally settled by

the Hon'ble Supreme Court by judgment dated 13th

September, 2021 in the case of Union of India & Ors.

Vs. VKC Footsteps India Pvt. Ltd. reported in 2021 SCC

Online SC 706 where the Hon'ble Supreme Court has

upheld the Constitutional validity of the aforesaid

provisions.

Taking into consideration the aforesaid judgment

of the Hon'ble Supreme Court I find no merit in this

writ petition. This writ petition being WPA No. 3370 of

2021 is accordingly dismissed.

(Md. Nizamuddin, J.)